Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $115,700. 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 $24,000. Buildings and equipment are depreciated on a 5-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 $2,200. No additional impairment occurred in 20X9. Trial balance data for Price and Saver on December 31, 20X9, are as follows: Saver Company Debit Credit $ 42,000 21,000 31,000 32,000 151,000 Item Cash Accounts Receivable Inventory Land Buildings & Equipment Investment in Saver Company Cost of Goods Sold Wage Expense Depreciation Expense Interest Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings Sales Income from Saver Company Price Corporation Debit Credit $ 63,500 92,000 104,000 68,000 363,000 130,200 138,000 31,000 21,000 8,000 19,000 37,000 $ 151,000 41,000 12,000 145,000 182,000 196,700 291,000 56,000 $1,074,700 $1,074,700 108,000 16,000 10,000 2,000 12,000 42,000 $ 44,000 13,000 5,000 96,000 57,000 45,000 207,000 $467,000 $467,000 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.) view transaction list Consolidation Worksheet Entries Record the basic consolidation entry