This should in a program that you can easily manipulate, like Microsoft Excel. Be sure to create separate pages for each combined financial statement you plan to create. At this point, just start by creating one for the consolidated balance sheet and one for the consolidated income statement. Set up your spreadsheet so that you can see where you'll be adding the information from different companies together. This will help you organize your information later. You'll also want to label the rows with what type of financial information you plan to input there. For example, for the consolidated balance sheet, label your rows with common titles such as “Cash” or “Accounts Payable” and “Inventory.” You'll need an area to record adjustments from duplicate transactions as you move forward with the process. Simply be sure to label these columns individually as credit and debit as you would in bookkeeping and label them collectively as "duplicate adjustments" or something similar.  For one subsidiary and one parent, simply fill the first two columns with their financial information and leave the next two blank for these adjustments. Leave the fifth column blank too for the eventual calculations of the final, adjusted values. For multiple subsidiaries, follow this same pattern but separate the subsidiaries. In this case your spreadsheet columns should be laid out as follows:  1.Parent financial information 2.Subsidiary 1 financial information 3.Adjustments (subsidiary 1)-debit 4.Adjustments (subsidiary 1)-credit 5.Consolidated financial information after subsidiary 1 adjustments 5.Subsidiary 2 financial information 6.(and on) repeat of process for other subsidiaries
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One-sentence summary -- Set up a spreadsheet. Add financial information for each company side-by-side. Leave every third and fourth column blank for credit or debit consolidation adjustments.

Q: Hold the film or suppository near the entrance or your vagina. Using a clean finger, push the product up into the vagina. Insert it as far as it will go so that it is positioned near your cervix.  Note that the film will melt into a spermicidal gel, while the suppository will melt into a spermicidal cream. If you are inserting a film spermicide, place your finger near the middle of the film before insertion to position it evenly. Wash your hands thoroughly before and after inserting the film or suppository. Do not try to place the film on top of the penis. It won't have enough time to dissolve and may not properly meet the cervix. Once the suppository or film is inserted, it will need time to melt completely. Wait at least 10 minutes before engaging in sexual activity to ensure that the product is thoroughly dissolved. Doing so before may render the spermicide ineffective at preventing pregnancy.  Note that inserting film or suppository spermicide more than 60 minutes before having sex will kill its effectiveness. Insert the spermicide up to one hour prior to sex. Like foam, cream, or jelly spermicide, film and suppository spermicides wear off after an hour. They are also rendered ineffective after each time you have sex. Keep extra products on hand to replace the spermicide when necessary.
A: Insert the film or suppository with your finger. Wait at least 15 minutes before having sex. Insert a new dose after an hour, or every time you have sex.

Article: Don't get too carried away, however; choose about 3 to 5 blingy items to use as your statement pieces. Brooches, cabochons, and scrapbooking embellishments (such as resin roses) work especially well for this. Choose pieces that go well together, or your phone case will look too cluttered. Use pliers to break off the backs from clip-on earrings, stud earrings, or brooches. Arrange the pieces on your phone case, but don't glue them down yet. Again, do not get carried away; you will be filling in the negative space with smaller pearls and rhinestones. Do not cover up any of the holes for the camera, buttons, or microphone. Choose a strong, industrial-strength glue, such as E6000. Pick up one of your embellishments, and squeeze out some glue onto the back. Press the embellishment back into place on the case. Do this for all of the pieces. You can also apply some glue to the case itself, then press the piece into it. Squeeze out some of your glue onto a disposable tray or lid. Use a pair of jewelry tweezers to pick up a rhinestone/pearl. Dip the back into the glue, then press it onto the phone case. Fill the rest of your case in a similar manner.  Buy rhinestones/pearls that come in a variety of sizes. Start with the bigger ones first and finish with the smallest. Industrial-strength glue typically has both a drying time and a curing time. This can take anywhere between 24 and 72 hours. Check the label on your tube of glue for more specific drying times.
Question: What is a summary of what this article is about?
Find some blingy items to decorate your case with. Plan out your design. Glue down your pieces one at a time. Fill in any gaps with tiny rhinestones or flat-backed pearls. Wait for the glue to dry and cure.

Article: Determine which number is first in the problem and which is second. For example, in 5 + 3, the first number is 5 and the second number is 3. Put your finger there.   This is where you will start counting. For example if your math problem is 5 + 3, you should put your finger on 5 on your number line. You have now moved 1 space. If you start at 5, when you reach 6, you have moved 1 space. This will make sure you end on the answer to your problem.  Don't move more spaces than the second number in your addition problem. For example, if the second number in your problem is 3, you will move 3 spaces. That is the answer to your math problem. For example, if your math problem was 5 + 3, you would have moved 3 spaces to the right of 5. Your finger would be on 8 on your number line. 5 + 3 = 8. This will help you make sure you have the right answer to your math problem. If you come up with a different answer during your check, try again to double check.
Question: What is a summary of what this article is about?
Look at your math problem. Find the first number of your addition problem on your number line. Move your finger to the right to the next hashmark and number. Move your finger the same number of spaces as the second number in your addition problem, then stop. Look to see what number your finger is on now. Try the method again to check your answer.