Pint Enterprises acquired 100 percent of Saloon Builders' stock on December 31, 20X4. Balance sheet data for Pint and Saloon on January 1, 2005, are as follows: Saloon Builders 5 41,000 351,000 83,000 Cash and Receivables Inventory Buildings & Equipment (net) Investment in Saloon Builders Total Assets Current Liabilities Long-Term Debt Common Stock Retained Earnings Total Liabilities & Stockholders Equity Pint Enterprises $ 83,820 160,800 432,00 207,80 5882.ee $ 89,000 384,000 193,000 216, 5882,000 3475,880 $92,eee 192, eee 137,600 54.000 $475,000 At the date of the business combination, Saloon's cash and receivables had a fait value of $39.000, inventory had a fair value $358,000, and buildings and equipment had a fair value of $94.000. Required: Prepare all consolidating entries needed to prepare a consolidated balance sheet on January 1, 20X5. (Of no entry is required for a transaction/event, select "No Journal entry required" In the first account held.) view transaction list Consolidation Worksheet Entries