Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20x8, for $107.800. At that date, the fair value of Saver's buildings and equpment was $18.000 more than the book value. Accumulated depreciation on this date was $24.000 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 $2.100 No additional impairment occurred in 20X9. Trial balance data for Price and Saver on December 31, 20X9. are as follows: Price Corporation Saver Casa Ite Debit Credit Debit Credit Cash 5 S4, $ 37, Accounts Receivable 91.00 23, Inventory 203,00 13.000 Land 70,000 34.00 wuldings Lt 357,00 151,00 Investment in Saver Company 122,00 Cost of Goods Sold 138, le ceo 14,000 19.000 Deprest 24.00 10,000 Interest Expense 11,000 2, Othe 22, 15. Dividends Decked 35,00 37,200 Acciaio $167.000 $4.00 Accounts Payable 45.000 9.00 yable ,000 5. Net 13.00 114.00 CRONO 182.000 $1.000 Kami 177. 9.00 295.000 20. SC 51200 31.63,33,061.00 146,200 46.200 Required: Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31, 20x9.0f no entry's required for a transaction/event, select "No Journal entry required in the first account feld.) view transaction is Consolidation Worksheet Entries B C D > Record the basic consolidation entry