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, 20X8, 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. Bulldings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, Price's management concluded at December 31,208, that goodwill involved in its acquisition of Saver shares had been impaired and the correct carrying value was $2,500. No additional impairment occurred in 209. b. Prepare a three-part consolidation worksheet for 20X9. (Values in the first two columns (the "parent" and "subsidiary" balance that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entries" columns should b entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amou 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.)