Pint Enterprises acquired 100 percent of Saloon Builders' stock on December 31,204. Balance sheet data for Pint and Saloon on At the date of the business combination, Saloon's cash and receivables had a fair value of $46,000, inventory had a fair value of $373,000, and buildings and equipment had a fair value of $96,000. Required: a. Prepare all consolidating entries needed to prepare a consolidated balance sheet on January 1,205. b. Complete a consolidated balance sheet worksheet. c. Prepare a consolidated balance sheet. Complete this question by entering your answers in the tabs below. Prepare all consolidating entries needed to prepare a consolidated balance sheet on January 1, 205. Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the excess value (differential) reclassification entry. Note: Enter debits before credits. Complete a consolidated balance sheet worksheet. 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 debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Complete this question by entering your answers in the tabs below. Prepare a consolidated balance sheet