The December 31, 20X8, balance sheets for Pint Corporation and its 80 percent-owned subsidiary Saloon Company contained the following summarized amounts: Pint acquired the shares of Saloon Company on January 1, 20X7. On December 31, 20X8, assume Pint sold inventory to Saloon during 208 for $113,000 and Saloon sold inventory to Pint for $307,000. Pint's balance sheet contains inventory items purchased from Saloon for $101,000. The items cost Saloon $61,000 to produce. In addition, Saloon's inventory contains goods it purchased from Pint for $28,000 that Pint had produced for $16,800. Assume Saloon reported net income of $71,000 and dividends of $14,200. Prepare all consolidation entries needed to complete a consolidated balance sheet worksheet as of December 31,208. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Consolidation Worksheet Entries Note: Enter debits before credits. Prepare a consolidated balance sheet worksheet as of December 31, 208. Note: Do not round intermediate calculations. Values in the first two columns (the "parent" and "subsidiary" balances) that are to be deducted should be indicated with a minus sign, while all values in the "Consolidation Entries" columns should be entered as positive values. For accounts where multiple adjusting entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet