Pie Corporation acquired 75 percent of Slice Company's ownership on January 1, 20X8, for $117,000. At that date, the fair value of the noncontrolling interest was $39,000. The book value of Slice's net assets at acquisition was $100,000. The book values and fair values of Slice's assets and liabilities were equal, except for Slice's buildings and equipment, which were worth $20,000 more than book value. Accumulated depreciation on the buildings and equipment was $30,000 on the acquisition date. Bulidings and equipment are deprecibted on a 10 -year basis. Although goodwill is not amortized, the management of Ple concluded at December 31, 20x8, that goodwill from its purchase of Slice shares had been impaired and the correct carrying amount was $2.500. Goodwill and goodwill impairment were assigned propodionately to the controlling and noncontrolling shareholders. No additional impairment occurred in 209. Trial balance data for Pie and Slice on December 31,209, are as follows: Required: a. Record all consolidation entries needed to prepare a three-part consolidation worksheet as of December 31,209. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Consolidation Worksheet Entries B C D Record the basic consolidation entry. Note: Enter debits before credits. b. Prepare a three-part consolidation worksheet for 209. (Round your answers to the nearest dollar amount. 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.) c. Prepare a consolidated balance sheet, income statement, and retained earnings statement for 20X9. (Round your answers to the nearest dollar amount. Amounts to be deducted should be indicated with a minus sign.)