please do a and b

b$.$prepare a $3$part consolidation worksheet for $20$x$8$

Pie Corporation acquired $75$ percent of Slice Company's ownership on January $1,208,$ for $$99,000.$ At that date, the fair value of the noncontrolling interest was $$33,000.$ The book value of Slice's net assets at acquisition was $$96,000.$ The book values and fair values of Slice's assets and liabilities were equal, except for Slice's buildings and equipment, which were worth $$19,200$ more than book value. Accumulated depreciation on the buildings and equipment was $$27,000$ on the acquisition date. Buildings and equipment are depreciated on a $10-$year basis.

Although goodwill is not amortized, the management of Pie concluded at December $31,208,$ that goodwill from its purchase of Slice shares had been impaired and the correct carrying amount was $$2,900.$ Goodwill and goodwill impairment were assigned proportionately to the controlling and noncontrolling shareholders.

Trial balance data for Pie and Slice on December $31,20$X$8,$ are as follows:

$\backslash$table$[[,$Pie Corporation,Slice Company$],[$Item$,$Debit,Credit,Debit,Credit$],[$Cash$,$$ $55,500,,$$ $21,000,],[$Accounts Receivable,$86,000,,12,000,],[$Inventory$,106,000,,25,000,],[$Land$,40,000,,15,000,],[$Buildings and Equipment,$364,000,,154,000,],[$Investment in Slice Company,$109,485,,,],[$Cost of Goods Sold,$119,000,,104,000,],[$Wage Expense,$40,000,,23,000,],[$Depreciation Expense,$24,000,,9,000,],[$Interest Expense,$11,000,,3,000,],[$Other Expenses,$12,500,,4,000,],[$Dividends Declared,$34,000,,16,200,],[$Accumulated Depreciation,,$ $144,000,,$$ $36,000],[$Accounts Payable,,$29,000,,6,000],[$Wages Payable,,$7,000,,2,000],[$Notes Payable,,$250,850,,57,200],[$Common Stock,,$192,000,,66,000],[$Retained Earnings,,$94,000,,30,000],[$Sales$,,262,000,,189,000],[$Income from Slice Company,,$22,635,,],[,$$ $1,001,485,1,001,485,$$$386,200,$$$386,200$