Price Company purchased 90% of the outstanding common stock of Score Company on January 1, 2009, for $450,000. At that time, Score Company had stockholders' equity consisting of common stock, $200,000; other contributed capital, $160,000; and retained earnings $90,000. On December 31, 2013, trial balances for Price Company and Score Company were as follows: Price Company's note receivable is receivable from Score Company. Interest of $7, 500 was paid by Score to Price during 2013. Any difference between book value and the value implied by the purchase price relates to goodwill. Prepare a consolidated statements workpaper on December 31, 2013 under the partial equity method