Mill Corporation acquired 100 percent ownership of Roller Company on January 1, 20X8, for $128,000. At that date, the fair value of Roller's buildings and equipment was $20,000 more than the book value. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, Mills management concluded at December 31, 20X8, that goodwill involved in its acquisition of Roller shares had been impaired and the correct carrying value was $2,500.

Trial balance data for Mill and Roller on December 31, 20X9, are as follows:

	Mill Corporation				Roller Company
Item		Debit		Credit		Debit		Credit
Cash	$	19,500			$	21,000
Accounts Receivable		70000				12000
Inventory		90,000				25,000
Land		30,000				15,000
Buildings & Equipment		350,000				150,000
Investment in Roller Co. Stock		128,500
Cost of Goods Sold		125,000				110,000
Wage Expense		42,000				27,000
Depreciation Expense		25,000				10,000
Interest Expense		12,000				4,000
Other Expenses		13,500				5,000
Dividends Declared		30,000				16,000
Accumulated Depreciation			$	145,000			$	40,000
Accounts Payable				45,000				16,000
Wages Payable				17,000				9,000
Notes Payable				150,000				50,000
Common Stock				200,000				60,000
Retained Earnings				102,000				4,000
Sales				260,000				180,000
Income from Subsidiary				316500
	$	935500	$	935500	$	935500	$	935500

Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X9. Consolidation Worksheet Entries Record the basic consolidation entry. Record the amortized excess value reclassification entry. Record the excess value (differential) reclassification entry. Record the optional accumulated depreciation consolidation entry.