PT Moge acquired 100% PT Bekjuls on January 1, 20X8, for $256,000. At that date, the fair value of PT Bekjuls building and equipment was $40,000 more than book value. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, the management of PT Moge concluded at December 31, 20X8, that goodwill involved in its acquisition of PT Bekjuls shares had been impaired and the correct carrying value was $5,000. Trial balance data for PT Moge and PT Bekjul on December 31, 20X8 are as follows: Item PT Moge PT Bekjul Debit Credit Debit Credit Cash 39,000 42,000 Accounts Receivable 140,000 24,000 Inventory 180,000 50,000 Land 60,000 30,000 Buildings and Equipment 700,000 300,000 Investment in PT Bekjul 257,000 Cost of Goods Sold 250,000 220,000 Wages Expense 84,000 54,000 Depreciation Expense 50,000 20,000 Interest Expense 24,000 8,000 Other Expense 27,000 10,000 Dividends Declared 60,000 32,000 Accumulated Depreciation 290,000 80,000 Accounts Payable 90,000 32,000 Wages Payable 34,000 18,000 Notes Payable 300,000 100,000 Common Stock 400,000 120,000 Retained Earnings 204,000 80,000 Sales 520,000 360,000 Income from PT Bekjul 33,000 Total 1,871,000 1,871,000 790,000 790,000 In 20X9, there is no additional impairment occured. Trial balance data for PT Moge and PT Bekjul, are as follow: Item PT Moge PT Bekjul Debit Credit Debit Credit Cash 91,000 64,000 Accounts Receivable 170,000 28,000 Inventory 194,000 48,000 Land 100,000 50,000 Buildings & Equipment 700,000 300,000 Investment in PT Bekjul 285,000 Cost of Goods Sold 290,000 228,000 Wages Expense 70,000 40,000 Depreciation Expense 50,000 20,000 Interest Expense 24,000 8,000 Other Expense 46,000 32,000 Dividends Declared 60,000 40,000 Accumulated Depreciation 340,000 100,000 Accounts Payable 102,000 30,000 Wages Payable 28,000 12,000 Notes Payable 300,000 100,000 Common Stock 400,000 120,000 Retained Earnings 262,000 96,000 Sales 580,000 400,000 Income from PT Bekjul 68,000 Total 2,080,000 2,080,000 858,000 858,000

Required:

a. Calculate the differential from the acquisition and its excess value reclassification & amortization

b. Prepare the journal entries of PT Moges investment in PT Bekjul in 20X8

c. Give all eliminating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X8 and 20X9

d. Prepare a three part consolidation worksheet for 20X8