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Extracted text: On January 1, 20X8, Vector Company acquired 80 percent of Scalar Company's ownership on for $120,000 cash. At that date, the fair value of the noncontrolling interest was $30,000. The book value of Scalar's net assets at acquisition was $125,000. The book values and fair values of Scalar's assets and liabilities were equal, except for buildings and equipment, which were worth $15,000 more than book value. Buildings and equipment are depreciated on a 10-year basis. Although goodwill is not amortized, the management of Vector concluded at December 31, 20X8, that goodwill from its acquisition of Scalar shares had been impaired and the correct carrying amount was $5,000. Goodwill and goodwill impairment were assigned proportionately to the controlling and noncontrolling shareholders. No additional impairment occurred in 20X9. Trial balance data for Vector and Scalar on December 31, 20X9, are as follows: Vector Co. Scalar Co. Item Debit $ 100,000 60,000 80,000 150.000 300,000 144,800 180,000 50,000 30,000 25,000 40.000 40,000 Credit Debit Credit Cash Accounts Receivable Inventory Land Buildings and Equipment Investment in Scalar Co. $ 30,000 25,000 30,000 50,000 150.000 100,000 34,000 15,000 Cost of Goods Sold Wage Expense Depreciation Expense Interest Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings 6,000 21.000 10,000 $ 150,000 90.000 30.800 180,000 $ 36,000 26.000 9.000 50,000 100,000 50,000 200,000 150,000 181,000 400,000 Sales 18,000 $1,199,800 Income from Scalar $471.000 $471.000 $1,199,800 Required Provide all eliminating entries needed to prepare a three-part consolidation worksheet as of December 31, 20X9.