On June 10, 20X8, Game Corporation acquired 60 percent of Amber Companys common stock. The fair value of the noncontrolling interest was $25,600 on that date. Summarized balance sheet data for the two companies immediately after the stock purchase are as follows:

		Game Corp.			Amber Company
Item		Book Value		Book Value		Fair Value
Cash		$	35,800	$	6,000	$	6,000
Accounts Receivable			47,000		11,000		11,000
Inventory			92,000		21,000		26,000
Buildings & Equipment (net)			135,000		57,000		77,000
Investment in Amber Stock			38,400
Total		$	348,200	$	95,000	$	120,000
Accounts Payable		$	24,000	$	3,000		3,000
Bonds Payable			228,200		53,000		53,000
Common Stock			38,000		11,000
Retained Earnings			58,000		28,000
Total		$	348,200	$	95,000	$	56,000

Required:

a.	Record the consolidation entries required to prepare a consolidated balance sheet immediately after the purchase of Amber Company shares. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)