Price Company purchased 90% of the outstanding common stock of Score Company on January 1, 2011, for $450,450. At that time, Score Company had stockholders equity consisting of common stock, $202,200; other contributed capital, $162,200; and retained earnings, $91,300. On December 31, 2015, trial balances for Price Company and Score Company were as follows:

		Price		Score
Cash		$107,300		$79,300
Accounts Receivable		162,800		95,200
Note Receivable		74,600		0
Inventory		303,900		158,600
Investment in Score Company		450,450		0
Plant and Equipment		927,600		428,200
Land		161,100		70,900
Dividends Declared		69,800		50,300
Cost of Goods Sold		818,400		245,800
Other Expenses		248,200		121,900
Total Debits		$3,324,150		$1,250,200
Accounts Payable		$129,800		$45,100
Notes Payable		294,400		117,600
Common Stock		499,500		202,200
Other Contributed Capital		264,200		162,200
Retained Earnings, 1/1		683,400		208,800
Sales		1,400,120		514,300
Dividend and Interest Income		52,730		0
Total Credits		$3,324,150		$1,250,200

Price Companys note receivable is receivable from Score Company. Interest of $7,460 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.)