Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $183,000. At that date, the fair value of Savers buildings and equipment was $42,000 more than the book value. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, Prices management concluded at December 31, 20X8, that goodwill involved in its acquisition of Saver shares had been impaired and the correct carrying value was $8,000. Trial balance data for Price and Saver on December 31, 20X8, are as follows:

		Price Corporation								Saver Company
Item	Debit				Credit				Debit					Credit
Cash		$	25,000							$	32,000
Accounts Receivable			81,000								17,500
Inventory			101,000								36,000
Land			41,000								26,000
Buildings & Equipment			295,000								173,500
Investment in Saver Company			192,300
Cost of Goods Sold			136,000								121,000
Wage Expense			113,500								32,500
Depreciation Expense			30,500								15,500
Interest Expense			17,500								9,500
Other Expenses			35,500								32,500
Dividends Declared			41,000								21,500
Accumulated Depreciation						$	150,500							$	95,000
Accounts Payable							100,000								27,000
Wages Payable							28,000								14,500
Notes Payable							161,000								2,000
Common Stock							211,000								60,000
Retained Earnings							113,000								40,000
Sales							315,000								279,000
Income from Saver Company							30,800
		$	1,109,300			$	1,109,300			$	517,500			$	517,500

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.)