Problem 4-7 Price Company purchased 90% of the outstanding common stock of Score Company on January 1, 2011, for 446,220. At that time, Score Company had stockholders' equity consisting of common stock, $199,200; other contributed capital, 161,000; and retained earnings,?89,200. On December 31, 2015, trial balances for Price Company and Score Company were as follows: Cash Accounts Recelvable Note Receivable Inventoryy Investment in Score Company Plant and Equipment $108,800 $76,900 92,200 167,300 74,200 307,000 159,400 446,220 956,600 417,900 69,000 50,100 813,700 238,100 122,400 $3,355,520 $1,226,000 159,400 70,700 Dividends Declared Cost of Goods Sold Other Expenses 251,600 Total Deblts Accounts Payable Notes Payable Common Stock Other Contributed Capital Retained Earnings, 1/1 Sales Dividend and Interest Income $130,900 46,600 305,000 121,100 495,300 199,200 264,700 161,000 683,700 1,423,410 84,900 52,510 Total Credits S3,355,520 $1,226,000 Price Company's note receivable is receivable from Score Company. Interest of $7,420 was paid by Score to Price during 2015. Any difference between book value and the value implied by the purchase price relates to goodwill Prepare a consolldated statements workpaper on December 31, 2015. (List items that increase retalned earnings first.)