Pie Coeporation acquired 75 percent of Sice Company's ownership on January 1,208, for $96,000. At that date, the fair value of the noncontrolling interest was $32,000. The book value of Slice's net assets at acquisition was $94,000. The book values and fair values of Slice's assets and liabilities were equal, except for Slice's buildings and equipment, which were worth \$19,800 more than book value. Accumulsted depreciation on the buildings and equipment was $27,000 on the acquisition date. Bulidings and equipment are depreciated on a 10 -year basis. Although goodwill is not amortized, the management of Pie concluded at December 31, 20x8, that goodwill from its purchase of Slice shares had been impaired and the correct carrying amount was $3,100. Goodwill and goodwill impairment were assigned proportionately to the controlling and noncontrolling sharehoiders. Trial balance data for Pie and Slce on December 31, 20x9, are as follows: Required: a. Pecord al consolidation entries needed to prepare a three-part consolidation worksheet as of December 31, 208. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Required: a. Aecord al consolidation entries necded to prepare a three-part consolidation worksheet as af December 31,208. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. b. Prepare a three-part consolidation workhect for 208. Note: 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 deblt column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet