Price Company purchased 90% of the outstanding common stock of Score Company on January 1, 2011, for $451.440. At the time, Score Company had stockholders equity consisting of common stock, $200.800; other contributed capital, $157,900; and retained earnings, 591700. On December 31, 2015, trial balances for Price Company and Score Company were as follows: Price Score Cash $109,900 $76,500 Accounts Receivable 166,700 95.600 Note Receivable 75,500 -O- Inventory 310,500 160,800 451,440 -O- Investment in Score Company Plant and Equipment 931,300 426,900 Land 157.100 69,100 70.800 50.900 Dividends Declared Cost of Goods Sold Other Expenses 824,900 237,600 252,300 122.400 Total Debles $3,350,440 $1.239.800 Accounts Payable $131,900 $45 200 Notes Payable 305,500 120.600 502,500 200,800 Common Stock Other Contributed Capital Retained Earnings, 111 261,200 157,900 683,500 214,100 Sales 1,412,480 501,200 Dividend and Interest income 53,360 -O- Total Credits $3,350,440 $1.239.800 Price Company's note receivable is receivable from Score Company. Interest of $7.550 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) Price Company and Subsidiary Consolidated Statetements Worlpaper For the Year Endeded December 31, 2015 Score Eliminating Entries Company Dr. Price Noncontrolling Consolidated Company Interest Balance Income Statement Retained Earnings Statement Balance Sheet Total IITTALAI TITANI Noncontrolling interest 11 TTTTTT HITI Nencontrolling interest 12/31