Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $128,000. At that date, the fair value of Saver's buildings and equipment was $20,000 more than the book value. Accumulated depreciation on this date was $30,000. 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 $2,500. No additional impairment occurred in 20X9. Trial balance data for Price and Saver on December 31, 20X9, are as follows: Item Cash Saver Company Debit Credit Price Corporation Debit Credit $ 45,500 $ 32,000 Accounts Receivable 85,000 14,000 Inventory 97,000 24,000 Land 50,000 25,000 Buildings & Equipment 350,000 150,000 Investment in Saver Company 142,500 Cost of Goods Sold 145,000 114,000 Wage Expense 35,000 20,000 Depreciation Expense 25,000 10,000 Interest Expense 12,000 4,000 Other Expenses Dividends Declared Accounts Payable Wages Payable 23,000 16,000 30,000 20,000 Accumulated Depreciation $ 170,000 $ 50,000 51,000 15,000 14,000 6,000 Notes Payable 150,000 50,000 Common Stock Retained Earnings Sales 200,000 60,000 131,000 48,000 290,000 200,000 Income from Saver Company 34,000 $1,040,000 $1,040,000 $429,000 $429,000 Required: a. Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X9. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)