Debit Plug Products owns 80 percent of the stock of Spark Filter Company, which it acquired at underlying book value on August 30, 20X6 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, 20X8 are as follows: Plug Products Spark Filter Company Debit Credit Credit Cash and Accounts Recevable $ 149,000 $108,000 Inventory 223,000 128,000 Buildings & Equipment (net) 274,000 182,000 Investment in Spark Filter Company 267,409 Cost of Goods Sold 171,000 136,000 Depreciation Expense 35,000 25,000 Current Liabilities $ 159,713 $ 69,91) Common Stock 197,00 83,000 Retained Earnings 462,000 218,000 Sales 258,087 208,082 Income from Spark Filter Company 42,609 Total 51,119,409 $1,119,409 5579,000 5579,000 On January 1, 20X8, Plug's inventory contained filters purchased for $66.000 from Spark Filter, which had produced the filters for $46,000 in 20x8, Spark Filter spent $106,000 to produce additional filters, which it sold to Plug for $152.087. By December 31, 20X8, Plug had sold all filters that had been on hand January 1 20x8, but continued to hold in inventory $45,626 of the 20x8 purchase from Spark Filter Required: a. Prepare all consolidation entries needed to complete a consolidation worksheet for 20X8. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) view transaction list Consolidation Worksheet Entries