$\backslash$table$[[$PINT CORPORATION & SUBSIDIARY$],[$Consolidated Balance Sheet Worksheet$],[$December $31,208$The December $31,208,$ balance sheets for Pint Corporation and its $70$ percent$-$owned subsidiary Saloon Company contained the following summarized amounts:

PINT CORPORATION AND SALOON COMPANY

Balance Sheets

December $31,208$

Assets

Cash and Receivables

Inventory

Buildings and Equipment $($net$)$

Investment in Saloon Company

Total Assets

Liabilities and Equity

Accounts Payable

Common Stock

Retained Earnings

Total Liabilities and Equity

Pint Corporation Saloon Company

$\backslash$table$[[$$$115,000,$$$44,000$

The December $31,20$X$8,$ balance sheets for Pint Corporation and its $70$ percent$-$owned subsidiary Saloon Company contained the following summarized amounts:

PINT CORPORATION AND SALOON COMPANY

Balance Sheets

December $31,208$

Assets

Pint Corporation Saloon Company

Cash and Receivables

Inventory

Buildings and Equipment $($net$)$

Investment in Saloon Company

Total Assets

Liabilities and Equity

Accounts Payable

Common Stock

Retained Earnings

Total Liabilities and Equity

$$115,000$

$158,000$

$323,000$

$220,400$

$$816,400$

$$112,40ar$

$189,000$

$515,000$

S $816,400$

$$44,000$

$118,000$

$299,000$

$\backslash$table$[[220,400],[$$$816,400$