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\fb. Complete a consolidated balance sheet worksheet. (Values in the rst two columns (the "parent" and \"subsidiary\" balances) that are to be deducted should be indicated Iwith 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.) Cash and receivables Inventory Buildings 8. equipment (net) Investment in Saloon Builders Total Assets Liabilities 3. Stockholde rs' Equity Current liabilities Longterm debt Common stock Retained eamings Total Liabilities 8. Equity View transaction list Consolidation Worksheet Entries Record the excess value {differential} reclassication entry. Note: Enter debits before credits. Record entry,r Clear entry View consolidation entn'es View transaction list. Consolidation Worksheet Entries Record the basic: consolidation entry. Note: Enter debits before credits. Record entry,r Clear entry View consolidation entries 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: P1nt_ Saloon Builders Enterprises Cash and Receivables 5 91.8% $ 33.8% Inventory 151.8% 369.8% Buildings & Equipment (net) 443.8% 831.8% Investment in Saloon Builders 238.8% Total Assets $928.8% $494.8% Current Liabilities 5 9?.8% $ 91.8% LongTerm Debt 393.8% 191.8% Common Stock 197.8% 134.8% Retained Earnings 223.8% 73.8% Total Liabilities & Stockholders' Equityr $928.8% $494.8% At the date ofthe business combination, Saloon's cash and receivables had a fair value of $36,000, inventory had a fair value of $376,000, and buildings and equipment had a fair value of $100,000. Required: a. Prepare all consolidating entries needed to prepare a consolidated balance sheet on January 1, 20x5. [If no entry is required for a transactionfevent, select "Nojournal entry required" in the rst account eld.)