I need help doing part B and C, all parts in Part A are completed.

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: Spark Filter Company Debit Credit $ 92,000 117,000 181,000 Cash and Accounts Receivable Inventory Buildings & Equipment (net) Investment in Spark Filter Company Cost of Goods Sold Depreciation Expense Current Liabilities Common Stock Retained Earnings Sales Income from Spark Filter Company Plug Products Debit Credit $ 161,000 231,000 288,000 239,733 173,000 50,000 $ 209,333 194,000 455,000 256,667 27,733 $1,142,733 $1,142,733 138,000 40,000 $ 76,333 73,000 212,000 206,667 Total $568,000 $568,000 On January 1, 20x8, Plug's inventory contained filters purchased for $65,000 from Spark Filter, which had produced the filters for $45,000. In 20x8, Spark Filter spent $105,000 to produce additional filters, which it sold to Plug for $151,667. By December 31, 20X8, Plug had sold all filters that had been on hand January 1, 20X8, but continued to hold in inventory $45,500 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.) Answer is complete and correct. No Entry Accounts Debit Credit A 1 73,000 212,000 27,733 Common stock Retained earnings Income from Spark Filter Company NCI in Nl of Spark Filter Investment in Spark Filter Company NCI in NA of Spark Filter 6,933 255,733 63,933 B 2 16,000 Investment in Spark Filter Company NCI in NA of Spark Filter Cost of goods sold OOO 4,000 20,000 3 Sales 151,667 Cost of goods sold Inventory 137,667 14,000 b. Compute consolidated net income and income assigned to the controlling interest in the 20X8 consolidated income statement. X Answer is complete but not entirely correct. Consolidated net income Income assigned to the controlling interest $ 68,334 $ 61,401 x c. Compute the balance assigned to the noncontrolling interest in the consolidated balance sheet as of December 31, 20X8. Noncontrolling interest Calc. of Net Income Sales Less COGS Less Depreciation Expense Equity Income from Spark Net Income before adjustment Add Beg. Intercompany inventory profit Less Ending Intercompany inventory Profit Less income from spark Separate Net Income Consolidated net income Net income attributalbe to NCI Income assigned to Controlling Interest Plug Spark total $ 256,667 $ 206,667 $ 463,334 $ (173,000) $ (138,000) $ (311,000) $ (50,000) $ (40,000) $ (90,000) $ 27,733 $ 27,733 $ 61,400 $ 28,667 $ 90,067 $ 20,000 $ 20,000 $ (14,000) $ (14,000) $ (27,733) $ (27,733) $ 33,667 $ 34,667 $ 68,334 $ 68,334 $ (6,933) $ 61,401 | | Share of NCI in Spark Income Share of Plug in Spark income $ 6,933 $ 27,734