ces Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $115,200. At that date, the fair value of Saver's buildings and equipment was $16,000 more than the book value. Accumulated depreciation on this date was $25,000. Buildings and equipment are depreciated on a 5-year basis. Although goodwill is not amortized, Price's management concluded at December 31, 20X8, that goodwill involved in its acquisition of Saver shares had been impaired and the correct carrying value was $2,900. No additional impairment occurred in 20X9. Trial balance data for Price and Saver on December 31, 20X9, are as follows: Saver Company Debit Credit Iten Cash Price Corporation Debit Credit $ 59,500 Accounts Receivable 95,000 $ 36,000 18,000 Inventory 107,000 28,000 Land 56,000 29,000 Buildings & Equipment 351,000 160,000 Investment in Saver Company 129,700 Cost of Goods Sold 142,000 106,000 Mage Expense 34,000 19,000 Depreciation Expense 24,000 10,000 Intereat Expense 11,000 2,000 Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Wages Payable 22,000 15,000 30,000 30,000 $ 170,000 36,000 $45,000 13,000 12,000 Notes Payable Common Stock Retained Earnings Sales Income from Saver Company 4,000 136,000 102,000 91,800 56,000 175,400 44,000 297,000 200,000 52,800 $1,061,200 $1,061,200 $461,800 $461,800 Required: a. Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X9. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)