Home Products Corporation, which sells a broad line of home detergent products, owns 75 percent of the stock of Level Brothers Soap Company. During 20X8, Level Brothers sold soap products to Home Products for $180,000, which it had produced for $120,000. Home Products sold $150,000 of its purchase from Level Brothers in 20X8 and the remainder in 20X9. In addition, Home Products purchased $240,000 of inventory from Level Brothers in 20X9 and resold $90,000 of the items before year-end. Level Brothers' cost to produce the items sold to Home Products in 20X9 was $160,000.

Required
a. Give all worksheet elimination entries needed for December 31, 20X9, to remove the effects of the intercompany inventory transfers in 20X8 and 20X9.
b. Compute the amount of income assigned to noncontrolling shareholders in the 20X8 and 20X9 consolidated income statements if Level Brothers reported net income of $350,000 for 20X8 and $420,000 for 20X9.