I need help filling out these journal entries:

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 $31,20$X$8,$ are as follows:

$\backslash$table$[[,$Plug Products,$\backslash$table$[[$Spark Filter$],[$Credit$]],\backslash$table$[[$Company$],[$Debit$]]],[,$Credit,Debit$],[$Cash and Accounts Receivable,$$148,000,,$$$95,000,],[$Inventory$,234,000,,127,000,],[$Buildings and Equipment $($net$),272,000,,198,000,],[$Investment in Spark Filter Company,$276,589,,,],[$Cost of Goods Sold,$173,000,,138,000,],[$Depreciation Expense,$35,000,,25,000,],[$Current Liabilities,,$$155,747,,$$$61,947],[$Common Stock,,$198,000,,85,000],[$Retained Earnings,,$454,000,,211,000],[$Sales$,,275,053,,225,053],[$Income from Spark Filter Company,,$55,789,,],[$Total$,$$$1,138,589,$$$1,138,589,$$$583,000,$$$583,000]]$

On January $1,20$X$8,$ Plug's inventory contained filters purchased for $$77,000$ from Spark Filter, which had produced the filters for $$57,000.$ In $208,$ Spark Filter spent $$117,000$ to produce additional filters, which it sold to Plug for $$158,053.$ By December $31,208,$ Plug had sold all filters that had been on hand January $1,20$X$8,$ but continued to hold in inventory $$47,416$ of the $20$X$8$ purchase from Spark Filter.

Required:

a$.$ Prepare all consolidation entries needed to complete a consolidation worksheet for $20$X$8.$

Note: 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 to reverse last year's deferral.

C Record the entry to defer the current year's unrealized profits on inventory transfers.