Pint Enterprises acquired $100$ percent of Saloon Builders$$ stock on December $31,20$X$4.$ Balance sheet data for Pint and Saloon on January $1,20$X$5,$ are as follows:

Pint Enterprises Saloon Builders

Cash and Receivables $ $98,000$ $ $37,000$

Inventory $164,000360,000$

Buildings and Equipment $($net$)437,00085,000$

Investment in Saloon Builders $192,000$

Total Assets $ $891,000$ $ $482,000$

Current Liabilities $ $85,000$ $ $104,000$

Long$-$Term Debt $396,000198,000$

Common Stock $196,000135,000$

Retained Earnings $214,00045,000$

Total Liabilities and Stockholders$$ Equity $ $891,000$ $ $482,000$

At the date of the business combination, Saloon$$s cash and receivables had a fair value of $$35,000,$ inventory had a fair value of $$367,000,$ and buildings and equipment had a fair value of $$92,000.$

Required:

Prepare all consolidating entries needed to prepare a consolidated balance sheet on January $1,20$X$5.$

Complete a consolidated balance sheet worksheet.

Prepare a consolidated balance sheet.