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	$ 91,000	$ 44,000
Inventory	169,000	363,000
Buildings and Equipment (net)	441,000	84,000
Investment in Saloon Builders	213,000
Total Assets	$ 914,000	$ 491,000
Current Liabilities	$ 98,000	$ 101,000
Long-Term Debt	391,000	194,000
Common Stock	193,000	127,000
Retained Earnings	232,000	69,000
Total Liabilities and Stockholders Equity	$ 914,000	$ 491,000

At the date of the business combination, Saloons cash and receivables had a fair value of $42,000, inventory had a fair value of $370,000, and buildings and equipment had a fair value of $96,000.

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.