On January 1, 2016, Pamela Company purchased 75% of the common stock of Snicker Company. Separate balance sheet data for the companies at the combination date are given below: 
Determine below what the consolidated balance would be for each of the requested accounts on January 2, 2016. What is the amount of consolidated retained earnings?
Definitions:
Linear Model
A statistical method that models the relationship between a dependent variable and one or more independent variables using a linear equation.
Kilowatt-Hours
Kilowatt-hours, abbreviated kWh, measure energy usage or production over time, indicating the amount of energy equivalent to the steady power of one kilowatt running for one hour.
Linear Model
A model that describes a linear relationship between two or more variables, where the change in the dependent variable is proportional to the change in the independent variables.
Electricity Usage
The amount of electrical energy consumed by a household, business, or device.
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