With respect to the acquisition-date consolidation worksheet, which of the following is accurate?
A) The value of the noncontrolling interest is $40,000.
B) The total of all adjustments and eliminations equal $3,136,000.
C) The consolidated total long-term debt equals $3,688,000.
D) The total consolidated assets equal $9,794,000.
E) The total liabilities and equity on a consolidated basis equals $5,614,000.