Please do both required a & b & c

Pie Corporation acquired $75$ percent of Slice Company's ownership on January $1,20$ xx$8,$ for $$117,000.$ At that date, the fair value of the

noncontrolling interest was $$39,000.$ The book value of Slice's net assets at acquisition was $$100,000.$ The book values and fair values

of Slice's assets and liabilities were equal, except for Slice's buildings and equipment, which were worth $$20,000$ more than book

value. Accumulated depreciation on the buildings and equipment was $$30,000$ 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 $31,20$X$8,$ that goodwill from its purchase of Slice

shares had been impaired and the correct carrying amount was $$2,500.$ Goodwill and goodwill impairment were assigned

proportionately to the controlling and noncontrolling shareholders. No additional impairment occurred in $20$X$9.$

Trial balance data for Pie and Slice on December $31,20$X$9,$ are as follows:

Required:

a$.$ Record all consolidation entries needed to prepare a three$-$part consolidation worksheet as of December $31,20$X$9.$

$1)$ Record the basic consolidation entry.

$2)$ Record the amortized excess value reclassification entry.

$3)$ Record the excess value $($differential$)$ reclassification entry.

$4)$ Record the optional accumulated depreciation consolidation entry.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

b$)$ Prepare a three$-$part consolidation worksheet for $20$X$9.$

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. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. c$.$ Prepare a consolidated balance sheet, income statement, and retained earnings statement for $20$X$9.$ Note: Amounts to be deducted should be indicated with a minus sign.

PIE CORPORATION AND SUBSIDIARY

Consolidated Retained Earnings Statement

Year Ended December $31,20$X$9$