Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $168,000. At that date, the fair value of Saver's buildings and equipment was $36,000 more than the book value. 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 $6,500. Trial balance data for Price and Saver on December 31, 20X8, are as follows: Item Cash Accounts Receivable Inventory Land Buildings and Equipment Investment in Saver Company Cost of Goods Sold Wage Expense Depreciation Expense Other Expenses Accumulated Depreciation Interest Expense Dividends Declared Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings Sales Income from Saver Company Price Corporation Debit $ 23,500 78,000 Saver Company Credit Debit Credit $ 29,000 16,000 33,000 23,000 158,000 118,000 31,000 14,000 8,000 25,000 98,000 38,000 333,000 151,900 133,000 71,000 29,000 16,000 29,500 38,000 20,000 $ 149,000 $ 80,000 85,000 24,000 25,000 13,000 158,000 29,000 208,000 60,000 110,000 40,000 300,000 3,900 229,000 $ 1,038,900 $ 1,038,900 $ 475,000 $ 475,000 Required: a. Prepare all consolidation entries needed to prepare a three-part consolidation worksheet as of December 31, 20X8. b. Prepare a three-part consolidation worksheet for 20X8 in good form..