Pie Corporation acquired 75 percent of Slice Companys ownership on January 1, 20X8, for $99,000. At that date, the fair value of the noncontrolling interest was $33,000. The book value of Slices net assets at acquisition was $97,000. The book values and fair values of Slices assets and liabilities were equal, except for Slices buildings and equipment, which were worth $19,400 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 Pie concluded at December 31, 20X8, that goodwill from its purchase of Slice shares had been impaired and the correct carrying amount was $2,600. Goodwill and goodwill impairment were assigned proportionately to the controlling and noncontrolling shareholders. Trial balance data for Pie and Slice on December 31, 20X8, are as follows:

	Pie Corporation									Slice Company
Item	Debit				Credit					Debit				Credit
Cash		$	54,500								$	27,000
Accounts Receivable			71,000									18,000
Inventory			91,000									31,000
Land			50,000									21,000
Buildings & Equipment			354,000									159,000
Investment in Slice Company			107,445
Cost of Goods Sold			115,000									100,000
Wage Expense			40,000									25,000
Depreciation Expense			23,000									10,000
Interest Expense			10,000									4,000
Other Expenses			11,500									5,000
Dividends Declared			31,000									16,800
Accumulated Depreciation						$	131,000								$	40,000
Accounts Payable							33,000									10,000
Wages Payable							11,000									6,000
Notes Payable							227,400									76,800
Common Stock							184,000									54,000
Retained Earnings							86,000									43,000
Sales							265,000									187,000
Income from Slice Company							21,045
		$	958,445			$	958,445				$	416,800			$	416,800

Required: Record all consolidation entries needed to prepare a three-part consolidation worksheet as of December 31, 20X8.

a. Record the basic consolidation entry.

b. Record the amortized excess value reclassification entry.

c. Record the excess value (differential) reclassification entry.

d. Record the optional accumulated depreciation consolidation entry.