P4-34 Consolidation Worksheet at End of Second Year of Ownership LO 4-5 Price Corporation acquired 100 percent ownership of Saver Company on January 1,208, for $128,000. At that date, the fair value of Saver's buildings and equipment was $20,000 more than the book value. Accumulated depreciation on this date was $30,000. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, Price's management concluded at $2,500. No additional impairment occurred in 209. Trial balance data for Price and Saver on December 31, 20X9, are as follows: Required: a. Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X9. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31,209. required for a transaction/event, select "No journal entry required" in the first account field.) Consolidation Worksheet Entries D Record the basic consolidation entry. Note: Enter debits before credits. Required: a. Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31,2 required for a transaction/event, select "No journal entry required" in the first account field.) Consolidation Worksheet Entries D Record the amortized excess value reclassification entry. Note: Enter debits before credits. a. Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31,20X Required: required for a transaction/event, select "No journal entry required" in the first account field.) Consolidation Worksheet Entries Record the excess value (differential) reclassification entry. Note: Enter debits before credits. Required: a. Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31,209. (If required for a transaction/event, select "No journal entry required" in the first account field.) Consolidation Worksheet Entries Record the optional accumulated depreciation consolidation entry. Note: Enter debits before credits