Int Enterprises acquired 100 percent of Saloon Builders' stock on December 31, 20X4. Balance sheet cats for Pint and Saloon on anuary 1, 20X5, are as follows: Cash and Receivables Inventory Buildings and Equipment (net) Investment in Saloon Builders Total Assets Current Liabilities Long-Term Debt Common Stock Retained Earnings Total Liabilities and Stockholders' Equity Pint Enterprises Saloon Builders $ 91,800 $ 33,000 163,000 441,000 284,000 $899,000 $ 83,000 308,000 186,000 362,000 83,000 $478,000 $ 91,800 197,000 133,000 232,800 $800,000 57,000 $478,000 at the date of the business combination, Saloon's cash and receivables had a fair value of $31,000, Inventory had a fair value of 369,000, and buildings and equipment had a fair value of $92,000. Required: Prepare all consolidating entries needed to prepare a consolidated balance sheet on January 1, 20X5. Complete a consolidated balance sheet worksheet. Prepare a consolidated balance sheet Complete this question by entering your answers in the tabs below. Required A Required B Required C Complete a consolidated balance sheet worksheet. Note: Values in the first two columns (the "parent" and "subsidiary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entries" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Accetc Cash and receivables Inventory Buildings and equipment (net) Investment in Saloon Builders Total Accets Liabilities and stockholders' Equity Current liabilities Long-term debt Common stock Retained eamings Total Liabilities and Equity PINT ENTERPRISES AND SUBSIDIARY Consolidated Balance Sheet Worksheet January 1, 2016 Pint Enterprisec Consolidation Entries Baloon Builders Consolidated Debit Credit Show less A