Price Corporation acquired 100 percent ownership of Saver Company on January 1, 208, for $115,200. At that date, the fair value of Saver's buldings and equipment was $16,000 more than the book value. Accumulated depreciation on this date was $25,000. Buildings and equipment are depreciated on a 5 -year basis. Although goodwill is not amortized, Price's management conciuded at December 31, 208, that goodwill involved in its acquisition of Saver shares had been impalred and the correct carrying value was $2,900. No odditional impairment occurred in 209. Trial balance data for Price and Saver on December 31,209, are as follows: Required: 3. Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31,209. if no entry is