a. Record the basic consolidation entry.

b. Record the amortized excess value reclassification entry.

c. Record the excess value (differential) reclassification entry.

D. Record the optional accumulated depreciation consolidation entry.

Price Corporation acquired 100 percent ownership of Saver Company on January 1,208, for $123,000. At that date, the fair value of Saver's buildings and equipment was $18,000 more than the book value. Buildings and equipment are depreciated on a 5-year basis. Although goodwill is not amortized, Price's management concluded at December 31,208, that goodwill involved in its acquisition of Saver shares had been impaired and the correct carrying value was $2,100. Trial balance data for Price and Saver on December 31, 20X8, are as follows: Required: a. Prepare all consolidation entries needed to prepare a three-part consolidation worksheet as of December 31, 208. b. Prepare a three-part consolidation worksheet for 208 in good form.. Prepare a three-part consolidation worksheet for 208. Note: 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. Price Corporation acquired 100 percent ownership of Saver Company on January 1,208, for $123,000. At that date, the fair value of Saver's buildings and equipment was $18,000 more than the book value. Buildings and equipment are depreciated on a 5-year basis. Although goodwill is not amortized, Price's management concluded at December 31,208, that goodwill involved in its acquisition of Saver shares had been impaired and the correct carrying value was $2,100. Trial balance data for Price and Saver on December 31, 20X8, are as follows: Required: a. Prepare all consolidation entries needed to prepare a three-part consolidation worksheet as of December 31, 208. b. Prepare a three-part consolidation worksheet for 208 in good form.. Prepare a three-part consolidation worksheet for 208. Note: 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