On January 1, 20X5 the fair market value of Slice's assets equaled their book value with the exception of Plant Assets (with an estimated economic life of 6 years) which had a fair market value in excess in Slice's depreciable assets of $33,000. Pizza used the equity method in accounting for its investment in Slice. Detailed analysis of receivables and payables showed that Slice owed Pizza $10,000 on December 31, 20X5. Required: A. Give all journal entries recorded by Pizza with regard to its investment in Slice during 20X5. B. Give all consolidating entries needed to prepare a full set of consolidated financial statements for 20X5.