Pint Enterprises acquired 100 percent of Saloon Builders stock on December 31, 20X4. Balance sheet data for Pint and Saloon on January 1, 20X5, are as follows:

	Pint Enterprises	Saloon Builders
Cash and Receivables	$ 80,000	$ 47,000
Inventory	165,000	361,000
Buildings and Equipment (net)	446,000	85,000
Investment in Saloon Builders	220,000
Total Assets	$ 911,000	$ 493,000
Current Liabilities	$ 84,000	$ 94,000
Long-Term Debt	382,000	199,000
Common Stock	189,000	131,000
Retained Earnings	256,000	69,000
Total Liabilities and Stockholders Equity	$ 911,000	$ 493,000

At the date of the business combination, Saloons cash and receivables had a fair value of $45,000, inventory had a fair value of $368,000, and buildings and equipment had a fair value of $100,000.

Required:

Prepare all consolidating entries needed to prepare a consolidated balance sheet on January 1, 20X5.

Complete a consolidated balance sheet worksheet.

Prepare a consolidated balance sheet.