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Save will depreciate the buildings and equipment using the straight-line method over 10 years. Price's management concluded on December 31, 2020, that goodwill for the acquisition of Save had been impaired and the current carrying value was $5,000. Select data from the consolidation worksheet for Price and Save as of December 31, 2020, are as follows: Price Inc. Save Inc. INCOME STATEMENT Depreciation Expense 50,000 20,000 Impairment Loss on Goodwill Income from Save Company 33,000 Net Income 118,000 48,000 STATEMENT OF RETAINED EARNINGS Beginning Balance 204,000 80,000 Net Income 118,000 48,000 Less: Dividends Declared (60,000) (32,000) Ending Balance 262,000 96,000 BALANCE SHEET Buildings and Equipment 700,000 300,000 Less: Accumulated Depreciation (290,000) (80,000) Investment in Save Company 257,000 Common Stock 400,000 120,000 Retained Earnings 262,000 96,000 Identify the following statements that are TRUE regarding the Amortized Excess Value Reclassification Entry and the Excess Value (Differential) Reclassification Entry in the 2020 consolidation worksheet to consolidate Price and Save. The Amortized Excess Value Reclassification Entry includes a debit to Depreciation Expense for $4,000. The Amortized Excess Value Reclassification Entry includes a debit to Goodwill Impairment Loss of $11,000. The Amortized Excess Value Reclassification Entry includes a credit to Dividends Declared of $32,000. The Excess Value (Differential) Reclassification Entry includes a debit to Buildings and Equipment for $40,000. The Excess Value (Differential) Reclassification Entry includes a debit to Goodwill for $5,000. The Excess Value (Differential) Reclassification Entry includes a credit to Accumulated Depreciation for $80,000. The Excess Value (Differentiation) Reclassification Entry includes a debit to Common Stock for $120,000