Price Company purchased 90% of the outstanding common stock of Score Company on January 1, 2011, for $452,610. At that time, Score Company had stockholders equity consisting of common stock, $200,300; other contributed capital, $157,300; and retained earnings, $91,800. On December 31, 2015, trial balances for Price Company and Score Company were as follows:

		Price		Score
Cash		$109,700		$76,700
Accounts Receivable		168,800		92,700
Note Receivable		74,700		0
Inventory		304,500		160,900
Investment in Score Company		452,610		0
Plant and Equipment		946,100		424,900
Land		162,100		69,300
Dividends Declared		68,700		50,100
Cost of Goods Sold		825,500		241,200
Other Expenses		252,700		125,800
Total Debits		$3,365,410		$1,241,600
Accounts Payable		$134,300		$45,500
Notes Payable		298,700		118,900
Common Stock		499,400		200,300
Other Contributed Capital		264,900		157,300
Retained Earnings, 1/1		686,300		207,200
Sales		1,429,250		512,400
Dividend and Interest Income		52,560		0
Total Credits		$3,365,410		$1,241,600

Price Companys note receivable is receivable from Score Company. Interest of $7,470 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.)