I have applied the examples in the book and exhausted what I can think of to answer this question. The prompt is below

4 Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $223,000. At that date, the fair value of Saver's buildings and equipment was $58.000 more than the book value. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, Price's management concluded at December 31, 20X8, that goodwill involved in its acquisition of 25 Saver shares had been impaired and the correct carrying value was $12,000. points Trial balance data for Price and Saver on December 31, 20X8, are as follows: Price Corporation Saver Company Item Debit Credit Debit Credit Cash 29, 809 $ 49, 980 eBook Accounts Receivable 89, 808 21,589 Inventory 109, 809 44, 090 Land 49, 908 34,989 Buildings & Equipment 303, 809 177, 589 Ask Investment in Saver Company 286, 709 Cost of Goods Sold 144, 809 129, 980 Wage Expense 117, 583 36, 580 Depreciation Expense 34, 509 19, 580 References Interest Expense 21, 508 13,509 Other Expenses 31, 509 52,589 Dividends Declared 49, 809 25, 580 Accumulated Depreciation $ 154, 509 $135,090 Accounts Payable 129, 099 19,998 Wages Payable 36,090 18, 508 Notes Payable 169, 098 2,909 Common Stock 219, 909 60,098 Retained Earnings 121,090 48, 090 Sales 355,090 319,090 Income from Saver Company 9, 290 $1, 183, 789 $1, 183, 798 $593,508 $593, 509Required: a. Prepare the following consolidating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X8. (If no entry Is required for a transaction/event, select "No journal entry required" In the first account field.) view transaction list Consolidation Worksheet Entries Record the excess value (differential) reclassification entry. Note: Enter debits before credits. Event Accounts Debit Credit 3 Buildings and equipment 68,000 Goodwill 4,300 Investment in Saver Company 62,300 Record entry Clear entry view consolidation entries