16. Need 2 Parts, 1 is journal entries and 2 is the consolidation worksheet. See pictures. Thanks!

Pirate Corporation acquired 60 percent ownership of Ship Company on January 1,208, at underlying book value. At that date, the fair value of the noncontrolling interest was equal to 40 percent of the book value of Ship Company. Accumulated depreciation on Buildings and Equipment was $75,000 on the acquisition date. Trial balance data at December 31,208, for Pirate and Ship are as follows: Additional Information Ship purchased stock of Row Company on January 1, 208, for $30,000 and classified the investment as available-for-sale securities. The value of Row's securities increased to $40,000 at December 31,208. Required: a. Record all consolidation entries needed to prepare a three-part consolidation worksheet as of December 31,208. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) A Record the basic consolidation entry. B Record the entry for Other Comprehensive Income. c Record the optional accumulated depreciation consolidation entry