** UPDATE: I found the solution on my own, please don't waste your time solving this for me. Thanks.

Price Corporation acquired 100 percent ownership of Saver Company on January 1, 20X8, for $122,400. At that date, the fair value of Saver's buildings and equipment was $16,000 more than the book value. Accumulated depreciation on this date was $19,000. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, Prices management concluded at December 31, 20X8, that goodwill involved in its acquisition of Saver shares had been impaired and the correct carrying value was $2,500. No additional impairment occurred in 20X9. Trial balance data for Price and Saver on December 31, 20X9, are as follows:

Can you tell me what the red numbers below that I got wrong and how you got them?

Saver Company Debit Credit $ 39,000 23,000 33,000 34,000 168,000 Item Cash Accounts Receivable Inventory Land Buildings & Equipment Investment in Saver Company Cost of Goods Sold Wage Expense Depreciation Expense Interest Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings Sales Income from Saver Company Price Corporation Debit Credit 65,500 92,000 104,000 55,000 364,000 136,900 136,000 35,000 25,000 12,000 23,000 33,000 $ 158,000 46,000 10,000 140,000 192,000 190,000 295,000 50,400 $1,081,400 $1,081,400 107,000 20,000 9,000 4,000 16,000 36,400 $ 37,000 11,000 4,000 123, 400 59,000 47,000 208,000 $ 489,400 $ 489,400 C-1. Prepare a consolidated balance sheet for 20X9. (Amounts to be deducted should be indicated with a minus sign.) Answer is complete and correct. PRICE CORPORATION AND SUBSIDIARY Consolidated Balance Sheet December 31, 20X9 Assets Inventory $ 137,000 Cash 104,500 Accounts receivable 115,000 Buildings and equipment 529,000 Land 89,000 Goodwill 2,500 Accumulated depreciation (179,200) 797,800 Total Assets Liabilities and Stockholders' Equity Accounts payable Wages payable Notes payable Retained earnings Common stock 57,000 14,000 263,400 271,400 192,000 Total Liabilities and Stockholders' Equity $ 797,800 c-2. Prepare a consolidated income statement for 20X9. Answer is complete but not entirely correct. 503,000 PRICE CORPORATION AND SUBSIDIARY Consolidated Income Statement Year Ended December 31, 20X9 Sales $ Wage expense $ (55,000) Depreciation expense (35,600) Cost of goods sold 0 Other expenses (39,000) Interest expense (16,000) Total Expenses Consolidated net income (145,600) 357,400 $ c-3. Prepare a retained earnings statement for 20X9. Answer is complete but not entirely correct. PRICE CORPORATION AND SUBSIDIARY Consolidated Retained Earnings Statement Year Ended December 31, 20X9 Retained Earnings, January 1, 20X9 $ 190,000 Add: Net income 0 % $ 190,000 Less: Dividends declared 33,000 Retained Earnings, December 31, 20X9 $ 157,000