Provide all consolidating entries needed to work a three-part consolidation worksheet as of December 31, 20X9.

(a)Basic consideration entries please show computation .

(b)Record the amortize excess value reclassification entry. Show computation

• Record the excess value (differential) reclassification entry. show computation

(a)Record the excess value (differential) reclassification entry. Shoe computation

(b)Record the optional accumulated depreciation consolidation entry. Show computation

On January 1, 20X8, Vector Company acquired 80 percent of Scalar Company's ownership on for $120,000 cash. At that date, the fair value of the noncontrolling interest was $30,000. The book value of Scalar's net assets at acquisition was $125,000. The book values and fair values of Scalar's assets and liabilities were equal, except for buildings and equipment, which were worth $15,000 more than book value. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, the management of Vector concluded at December 31, 20X8, that goodwill from its acquisition of Scalar shares had been impaired and the correct carrying amount was $5,000. Goodwill and goodwill impairment were assigned proportionately to the controlling and noncontrolling shareholders. No additional impairment occurred in 20X9 . Trial balance data for Vector and Scalar on December 31, 20X9, are as shown on the next page: Vector Co. Item Debit Cash $ 100,000 $ 30,000 Accounts Receivable 60,000 25,000 Inventory 80,000 30,000 150,000 50,000 Land Credit Scalar Co. Debit Credit Buildings and Equipment 300,000 Investment in Scalar Co. 144,800 Cost of Goods Sold 180,000 100,000 Wage Expense 50,000 34,000 Depreciation Expense 30,000 15,000 Interest Expense 25,000 6,000 Other Expenses 40,000 21,000 Dividends Declared 40,000 10,000 Accumulated Depreciation 150,000 $ 150,000 $ 36,000 Accounts Payable 90,000 26,000 Wages Payable 30,800 9,000 Notes Payable 180,000 50,000 Common Stock 150,000 100,000 Retained Earnings 181,000 50,000 Sales 400,000 200,000 Income from Scalar 18,000 $1,199,800 $1,199,800 $471,000 $471,000 Required: Provide all consolidating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X9. (a) Basic consideration entries please show computation . (b) Record the amortize excess value reclassification entry. Show computation (a) Record the excess value (differential) reclassification entry. Shoe computation (b) Record the optional accumulated depreciation consolidation entry. Show computation