Price Company purchased 90% of the outstanding common stock of Score Company on January 1, 2011, for $442,800. At that time, Score Company had stockholders' equity consisting of common stock, $196,400; other contributed capital, $157,000; and retained earnings, $88,300. On December 31, 2015, trial balances for Price Company and Score Company were as follows: Price Score Cash $109,200 $77,600 Accounts Receivable 164,400 92,900 Note Receivable 75,900 -0- Inventory 313,400 156,900 Investment in Score Company 442,800 -o- Plant and Equipment 955,200 423,400 Land 161,600 71,000 Dividends Declared 69,200 50,300 Cost of Goods Sold 807,100 242,300 Other Expenses 251,900 123,700 Total Debits $3,350,700 $1,238,100 Accounts Payable $134,300 $46,100 Notes Payable 294,500 121,300 Common Stock 491,800 196,400 Other Contributed Capital 260,700 157,000 Retained Earnings, 1/1 683,700 207,700 Sales 1,432,840 509,600 Dividend and Interest Income 52,860 -0- Total Credits $3,350,700 $1,238,100 Price Company's note receivable is receivable from Score Company. Interest of $7,590 was paid by Score to Price during 2015. Any Price Company's note receivable is receivable from Score Company. Interest of $7,590 was paid by Score to Price during 2015. Any difference between book value and the value implied by the purchase price relates to goodwill. difference between book value and the value implied by the purchase price relates to goodwill. Prepare a consolidated statements workpaper on December 31, 2015. (List items that increase retained earnings first.) Prepare a consolidated statements workpaper on December 31, 2015. (List items that increase retained earnings first.) Price Company and Subsidiary Consolidated Stateements Workpaper For the Year Ended December 31, 2015 Price Score Consolidated Eliminating Entries Noncontrolling Cr Interest Company Balance Company Income Statement Sales Dividend and Interest Income Total Revenues Cost of Goods Sold Other Expenses Total Cost and Expense V Net Income Noncontrolling Interest Net Income to Retained Earnings Retained Earnings Statement Retained Earnings 1/1 Net Income Dividends Declared Retained Earnings 12/31 Balance Sheet Cash Accounts Receivable Note Receivable Inventory Investment in Subsidiary Difference between Implied and Book Value Plant and Equipment Land Goodwill Total Accounts Payable Notes Payable Common Stock Other Contributed Capital Retained Earnings Noncontrolling Interest 1/1 Noncontrolling Interest 12/31