473.16

The accounts to use for these 3 are below: I already have them, just need the numbers:

Plug Products owns 80 percent of the stock of Spark Filter Company, which it acquired at underlying book value on August 30,206. At that date, the fair value of the noncontrolling interest was equal to 20 percent of the book value of Spark Filter. Summarized trial balance data for the two companies as of December 31,208, are as follows: On January 1, 20X8, Plug's inventory contained filters purchased for $64,000 from Spark Filter, which had produced the filters for $44,000. In 208, Spark Filter spent $104,000 to produce additional filters, which it sold to Plug for $151,273. By December 31 , 20X8, Plug had sold all filters that had been on hand January 1,208, but continued to hold in inventory $45,382 of the 208 purchase from A Record the basic consolidation entry. B Record the entry to reverse last year's deferral. C Record the entry to defer the current year's unrealized profits on inventory transfers. \begin{tabular}{|c|c|c|c|c|c|} \hline No & Entry & Accounts & & Debit & Credit \\ \hline \multirow[t]{6}{*}{ A } & 1 & Common stock & & & \\ \hline & & Retained earnings & & & \\ \hline & & Income from Spark Filter Company & 2 & & \\ \hline & & NCl in Net Income of Spark Filter Company & & & \\ \hline & & Investment in Spark Filter Company & & & \\ \hline & & NCl in Net assets of Spark Filter Company & ? & & \\ \hline \multirow[t]{3}{*}{ B } & 2 & Investment in Spark Filter Company & & & \\ \hline & & NCl in Net assets of Spark Filter Company & & & \\ \hline & & Cost of goods sold & & & \\ \hline \multirow[t]{3}{*}{ C } & 3 & Sales & & & \\ \hline & & Cost of goods sold & & & \\ \hline & & Inventory & & & \\ \hline \end{tabular} c. Compute the balance assigned to the noncontrolling interest in the consolidated balance sheet as of December 31,208