Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $112,500. At that date, the fair value of Saver's buildings and equipment was $15,000 more than the book value. Accumulated depreciation on this date was $22,000. Buildings and equipment are depreciated on a 5-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 $3,000. No additional impairment occurred in 20X9. Trial balance data for Price and Saver on December 31, 20X9, are as follows:

	Price Corporation								Saver Company
Item	Debit			Credit					Debit			Credit
Cash	$	50,500							$	41,000
Accounts Receivable		90,000								19,000
Inventory		102,000								29,000
Land		56,000								30,000
Buildings & Equipment		368,000								167,000
Investment in Saver Company		127,000
Cost of Goods Sold		140,000								110,000
Wage Expense		33,000								18,000
Depreciation Expense		23,000								10,000
Interest Expense		10,000								3,000
Other Expenses		21,000								14,000
Dividends Declared		37,000								28,000
Accumulated Depreciation					$	166,000							$	42,000
Accounts Payable						43,000								10,000
Wages Payable						9,000								5,000
Notes Payable						145,000								114,000
Common Stock						191,000								55,000
Retained Earnings						164,500								43,000
Sales						297,000								200,000
Income from Saver Company						42,000
	$	1,057,500			$	1,057,500			$	469,000			$	469,000

a. Prepare all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X9.

B. Prepare a three-part consolidation worksheet for 20X9.

c-1. Prepare a consolidated balance sheet for 20X9.

c-2. Prepare a consolidated income statement for 20X9.

c-3. Prepare a retained earnings statement for 20X9.