Pie Corporation acquired 75 percent of Slice 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 $18,800 more than book value. Accumulated depreciation on the buildings and equipment was $30,000 on the acquisition date. Buildings and equipment are depreciated on a 10 -year basis. Although goodwill is not amortized, the management of Ple concluded at December 31,208, that goodwill from its purchase of Slice shares had been impaired and the correct carrying amount was $2,900. Goodwill and goodwill impairment were assigned proportionately to the controlling and noncontrolling shareholders. Trial balance data for Pie and Slice on December 31,208, are as follows: Required: a. Record all 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. Consolidation Worksheet Entries D Record the basic consolidation entry. Note: Enter debits before credits. Consolidation Worksheet Entries Record the amortized excess value reclassification entry. Note: Enter debits before credits. Consolidation Worksheet Entries Record the excess value (differential) reclassification entry. Note: Enter debits before credits. Consolidation Worksheet Entries Record the optional accumulated depreciation consolidation entry. Note: Enter debits before credits