The December 31, 20X8, balance sheets for Pint Corporation and its 80 percent-owned subsidiary Saloon Company contained the following summarized amounts:

PINT CORPORATION AND SALOON COMPANY
Balance Sheets
December 31, 20X8
Pint Corporation Saloon Company
Assets
Cash and Receivables $ 101,000 $ 52,000
Inventory 152,000 120,000
Buildings and Equipment (net) 328,000 287,000
Investment in Saloon Company 255,200
Total Assets $ 836,200 $ 459,000
Liabilities and Equity
Accounts Payable $ 132,200 $ 85,000
Common Stock 184,000 136,000
Retained Earnings 520,000 238,000
Total Liabilities and Equity $ 836,200 $ 459,000
Pint acquired the shares of Saloon Company on January 1, 20X7. On December 31, 20X8, assume Pint sold inventory to Saloon during 20X8 for $114,000 and Saloon sold inventory to Pint for $320,000. Pint’s balance sheet contains inventory items purchased from Saloon for $102,000. The items cost Saloon $62,000 to produce. In addition, Saloon’s inventory contains goods it purchased from Pint for $30,000 that Pint had produced for $18,000. Assume Saloon reported net income of $74,000 and dividends of $14,800.
Prepare a consolidated balance sheet worksheet as of December 31, 20X8.