Price Company purchased 90% consisting of common stock, $197,700; other contributed capital, $158,700; and retained earnings, $91,500. On December 31, 2015, trial balances for Price Company and Score Company were as follows: f the outstanding common stock of Score Company on January 1, 2011, for $444,780. At that time, Score Company had stockholders' equity Price Score Cash $107,700 $78,100 Accounts Receivable 165,800 95,300 Note Receivable 74,800 -0- Inventory 312,300 160,700 Investment in Score Company 444,780 -0- Plant and Equipment 952,500 416,900 Land 160,800 70,500 Dividends Declared 69,900 50,200 Cost Goods Sold 836,500 240,700 Other Expenses 247,800 125.100 $3,372,880 $1,237,500 Total Debits Accounts Payable $46,000 $133,000 Notes Payable 298,500 120.000 Common Stock 505,300 197,700 Other Contributed Capital 263,200 158,700 Retained Earnings, 1/1 678,800 205,900 Sales 1,441,420 509,200 Dividend and Interest Income 52,660 -0- $3,372,880 $1,237,500 Total Credits Price Company's note receivable is receivable from Score Company. Interest of $7,480 was paid by Score to Price during 2015. Any difference between book value and the value Prepare a consolidated statements workpaper on December 31, 2015. (List items that increase retained earnings first.) Price Company and Subsidiary Consolidated Statements Workpaper For the Year Ended December 31, 2015 Eliminating Entries Noncontrolling Price Score Consolidated Balance Company Company Dr. Cr. Interest Income Statement Retained Earnings Statement Balance Sheet CALOALATOR paINTER VERSON 4BACK NEXT Balance Sheet Tetal Noncontrolling Interest 1/1 Nancontroling Interest 12/31