Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $148,000. At that date, the fair value of Saver's buildings and equipment was $28,000 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, 20X8, that goodwill involved in its acquisition of Saver shares had been impaired and the correct carrying value was $4,500. Trial balance data for Price and Saver on December 31, 20X8, are as follows: Price Corporation Debit Item Cash Credit Saver Company Debit Credit $ 21,500 $ 25,000 Accounts Receivable Inventory 74,000 14,000 94,000 29,000 Land 34,000 19,000 ces Buildings & Equipment 354,000 154,000 Investment in Saver Company 141,700 Cost of Goods Sold 143,000 100,000 Wage Expense 30,000 29,000 Depreciation Expense 27,000 12,000 Interest Expense 14,000 6,000 Other Expenses 21,500 15,000 Dividends Declared 34,000 18,000 Accumulated Depreciation $147,000 $ 60,000 Accounts Payable 65,000 20,000 Wages Payable 21,000 11,000 Notes Payable 154,000 38,000