Pizza Corporation acquired 80 percent ownership of Slice Products Company on January 1, 20X1, for $146,000. On that date, the fair value of the noncontrolling interest was $36,500, and Slice reported retained earnings of $43,000 and had $93,000 of common stock outstanding. Pizza has used the equity method in accounting for its investment in Slice. Trial balance data for the two companies on December 31, 20X5, are as follows: $ 79,eee 264, 516,eee 168,eee 178,120 117, eoe 43 , eee 187 , 248 , 240 124, 600 288 , , eoe 205 , eoe 107, eoe Pizza Corporation Slice Products Company Item Cash & Receivables Inventory Land Buildings & Equipment Investment in Slice Products Cost of Goods Sold Depreciation Expense Inventory Losses Dividends Declared Accumulated Depreciation Company Accounts Payable Notes Payable Common Stock Retained Earnings Sales Income from Slice Products Company Debit 82 , eee 89 , eee 22 , eee 12, eee 34, eee $1,314, 120 Credit se , eee 33, 880 $1, 314, 120 Debit 91 , eee 89 , eee 12, eee 5, eee 23, see $51, Credit $ 84, eee 19, eee 93 , eee 83, eee $51, 600