Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $143,000. At that date, the fair value of Savers buildings and equipment was $26,000 more than the book value. Buildings and equipment are depreciated on a 10-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 $4,000. Trial balance data for Price and Saver on December 31, 20X8, are as follows:

		Price Corporation								Saver Company
Item	Debit				Credit				Debit					Credit
Cash		$	21,000							$	24,000
Accounts Receivable			73,000								13,500
Inventory			93,000								28,000
Land			33,000								18,000
Buildings & Equipment			353,000								153,000
Investment in Saver Company			127,900
Cost of Goods Sold			128,000								113,000
Wage Expense			43,500								28,500
Depreciation Expense			26,500								11,500
Interest Expense			13,500								5,500
Other Expenses			19,500								12,500
Dividends Declared			33,000								17,500
Accumulated Depreciation						$	146,500							$	55,000
Accounts Payable							60,000								19,000
Wages Payable							20,000								10,500
Notes Payable							153,000								51,500
Common Stock							203,000								60,000
Retained Earnings							105,000								40,000
Sales							275,000								189,000
Income from Saver Company							2,400
		$	964,900			$	964,900			$	425,000			$	425,000

Record the basic consolidation entry. Note: Enter debits before credits. Record the amortized excess value reclassification entry. Note: Enter debits before credits. Record the excess value (differential) reclassification entry. Note: Enter debits before credits. Record the optional accumulated depreciation consolidation entry. Note: Enter debits before credits