Only need the Debit and Credit for the Retained Earning for the liabilities section.

The December 31, 20X8, balance sheets for Pint Corporation and its 70 percent-owned subsidiary Saloon Company contained the following summarized amounts: Saloon Company PINT CORPORATION AND SALOON COMPANY Balance Sheets December 31, 20X8 Pint Corporation Assets Cash & Receivables $109,000 Inventory 160,000 Buildings & Equipment (net) 320,000 Investment in Saloon Company 227,100 Total Assets $816,100 Liabilities & Equity Accounts Payable $ 96,100 Common Stock 195,000 Retained Earnings 525,000 Total Liabilities & Equity $816,100 $ 56,000 105,000 281,000 $442,000 $ 61,000 135,000 246,000 $442,000 Pint acquired the shares of Saloon Company on January 1, 20X7. On December 31, 20X8, assume Pint sold inventory to Saloon during 20X8 for $106,000 and Saloon sold inventory to Pint for $313,000. Pint's balance sheet contains inventory items purchased from Saloon for $101,000. The items cost Saloon $61,000 to produce. In addition, Saloon's inventory contains goods it purchased from Pint for $29,000 that Pint had produced for $17,400. Assume Saloon reported net income of $74,000 and dividends of $14,800. b. Prepare a consolidated balance sheet worksheet as of December 31, 20X8. (Do not round intermediate calculations. 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.) Answer is not complete. PINT CORPORATION & SUBSIDIARY Consolidated Balance Sheet Worksheet December 31, 20X8 Consolidation Entries Pint Saloon DR CR Corporation Company Consolidated $ 56.000 $ 51,600 109,000 $ 160,000 320,000 227,100 816,100 $ 105,000 281,000 165,000 213,400 601,000 0 979,400 227,100 $ 278,700 $ 442,000 $ 0 Assets Cash and receivables Inventory Buildings & equipment (net) Investment in Saloon Company Total Assets Liabilities & Equity Accounts payable Common stock Retained earnings NCI in NA of Saloon Company Total Liabilities & Equity $ $ 96,100 $ 195,000 525,000 61,000 135,000 246,000 135,000 157.100 195,000 771,000 102.300 1,225,400 102,300 $ 102,300 $ 816,100 $ 442,000 $ 135,000 $