Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $123,500. At that date, the fair value of Saver's buildings and equipment was $17,000 more than the book value. Accumulated depreciation on this date was $33,000. 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 $2,700. 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	$	47,500							$	37,000
Accounts Receivable		95,000								19,000
Inventory		107,000								29,000
Land		54,000								30,000
Buildings & Equipment		363,000								151,000
Investment in Saver Company		138,000
Cost of Goods Sold		140,000								112,000
Wage Expense		34,000								19,000
Depreciation Expense		24,000								8,000
Interest Expense		11,000								2,000
Other Expenses		22,000								15,000
Dividends Declared		31,000								37,300
Accumulated Depreciation					$	168,000							$	49,000
Accounts Payable						44,000								11,000
Wages Payable						10,000								4,000
Notes Payable						140,000								80,300
Common Stock						192,000								59,000
Retained Earnings						169,200								47,000
Sales						292,000								209,000
Income from Saver Company						51,300
	$	1,066,500			$	1,066,500			$	459,300			$	459,300

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.)