Price Company purchased 90% of the outstanding common stock of Score Company on January 1, 2011, for $454,140. At that time, Score Company had stockholders equity consisting of common stock, $203,500; other contributed capital, $158,200; and retained earnings, $89,800. On December 31, 2015, trial balances for Price Company and Score Company were as follows:

		Price		Score
Cash		$109,700		$77,000
Accounts Receivable		167,500		93,600
Note Receivable		74,500		0
Inventory		309,100		160,100
Investment in Score Company		454,140		0
Plant and Equipment		940,600		426,400
Land		159,900		69,000
Dividends Declared		70,800		50,700
Cost of Goods Sold		821,800		245,600
Other Expenses		249,100		121,700
Total Debits		$3,357,140		$1,244,100
Accounts Payable		$131,300		$45,400
Notes Payable		296,700		119,300
Common Stock		501,000		203,500
Other Contributed Capital		260,400		158,200
Retained Earnings, 1/1		696,600		210,800
Sales		1,418,060		506,900
Dividend and Interest Income		53,080		0
Total Credits		$3,357,140		$1,244,100

Price Companys note receivable is receivable from Score Company. Interest of $7,450 was paid by Score to Price during 2015. Any 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.)