Price Corporation acquired 100 percent ownership of Saver Company on January 1,208, for $178,000. At that date, the fair value of Saver's buildings and equipment was $40,000 more than the book value. Buildings and equipment are depreciated on a 10 -year basis. Although goodwill is not amortized, Price's management concluded at December 31,208, that goodwill involved in its acquisition of Saver shares had been impaired and the correct carrying value was $7,500. Trial balance data for Price and Saver on December 31. 20X8. are as follows: Required: a. Prepare the following consolidating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X8. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Record the basic consolidation entry. Note: Enter debits before credits. Record the amortized excess value reclassification entry. Note: Enter debits before credits. Record the excess value (differential) reclassification entry. Note: Enter debits before credits. Record the optional accumulated depreciation consolidation entry. Note: Enter debits before credits