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Pint Enterprises acquired 100 percent of Saloon Builders' stock on December 31, 20X4. Balance sheet data for Pint and Saloon on January 1, 20X5, are as follows: Saloon Builders $ 46,000 358,000 90,000 Cash and Receivables Inventory Buildings & Equipment (net) Investment in Saloon Builders Total Assets Current Liabilities Long-Term Debt Common Stock Retained Earnings Total Liabilities & Stockholders' Equity Pint Enterprises $ 97,000 170,000 431,000 220,000 $918,000 $ 86,000 389,000 184,000 259,000 $918,000 $494,000 $108,000 183,000 135,000 68,000 $494,000 At the date of the business combination, Saloon's cash and receivables had a fair value of $44,000, inventory had a fair value of $365,000, and buildings and equipment had a fair value of $102,000. Required: a. Prepare all consolidating entries needed to prepare a consolidated balance sheet on January 1, 20X5. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) view transaction list Consolidation At the date of the business combination, Saloon's cash and receivables had a fair value of $44,000, inventory had a fair value of $365,000, and buildings and equipment had a fair value of $102,000. Required: a. Prepare all consolidating entries needed to prepare a consolidated balance sheet on January 1, 20X5. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) view transaction list Consolidation Worksheet Entries A B Record the basic consolidation entry. Note: Enter debits before credits. Event Accounts Debit Credit 1 view transaction list Consolidation Worksheet Entries Record the excess value (differential) reclassification entry. Note: Enter debits before credits. Event Accounts Debit Credit 2 Record entry Clear entry view consolidation entries