The December $31,20$X$8,$ balance sheets for Pint Corporation and its $80$ percent$-$owned subsidiary Saloon Company contained the following summarized amounts: $20$X$8$ for $$119,000$ and Saloon sold inventory to Pint for $$316,000.$ Pint's balance sheet contains inventory items purchased from Saloon for $$99,000.$ The items cost Saloon $$59,000$ to produce. In addition, Saloon's inventory contains goods it purchased from Pint for $$33,000$ that Pint had produced for $$19,800.$ Assume Saloon reported net income of $$77,000$ and dividends of $$15,400.$

Required:

a$.$ Prepare all consolidation entries needed to complete a consolidated balance sheet worksheet as of December $31,208.$