On January 1, 20X8, Plane Company acquired 80 percent of Slice Company's ownership for $120,000 cash. At that date, the fair value of the noncontrolling interest was $30,000. The book value of Slice's net assets at acquisition was $125,000. The book values and fair values of Slice's assets and liabilities were equal, except for buildings and equipment, which were worth $15,000 more than book value. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, the management of Pizza concluded at December 31, 20X8, that goodwill from its acquisition of Slice shares had been impaired and the correct carrying amount was $5,000. Goodwill and goodwill impairment were assigned proportionately to the controlling and noncontrolling shareholders. No additional impairment occurred in 20X9. Trial balance data for Pizza and Slice on December 31, 20X9, , are as follows: Pizza Co. Debit Credit 100,000 Slice Co. Debit Credit $ 30,000 $ 25,000 60,000 80,000 150,000 300,000 30,000 50,000 150,000 144,800 100,000 Item Cash Accounts Receivable Inventory Land Buildings and Equipment Investment in Slice Co. Cost of Goods Sold Wage Expense Depreciation Expense Interest Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings Sales Income from Slice 180,000 50,000 30,000 25,000 40,000 40,000 34,000 15,000 6,000 21,000 10,000 $ 150,000 90,000 30,800 180,000 150,000 181,000 400,000 18,000 $ 36,000 26,000 9,000 50,000 100,000 50,000 200,000 $1 199.800 $ 1 199 800 $ 471.000 $ 471.000 Required: On the attached Excel spreadsheet: 1) Provide all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X9. 2) Prepare a three-part consolidation worksheet for 20X9 in good form