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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 $ 98,eee 118,000 185,00 Plug Products Debit Credit $ 160, eee 224, eee 281,000 279,789 165,000 40,000 $ 163,547 185, eee 468,888 275, 853 58,189 $1,149,789 $1,149,789 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 Total 130,000 30,000 $ 38,947 85,00 212,000 225,053 $561,080 $561,000 On January 1, 20X8, Plug's Inventory contained filters purchased for $77,000 from Spark Filter, which had produced the filters for $57,000. In 20x8, Spark Filter spent $117,000 to produce additional filters, which it sold to Plug for $158,053. By December 31, 20X8, Plug had sold all filters that had been on hand January 1, 20x8, but continued to hold in Inventory $47,416 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.) 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 A B C Record the basic consolidation entry. Note: Enter debits before credits. Entry Debit Credit 1 Accounts Common stock Retained earnings Income from Spark Filter Company NCI in NI of Spark Filter Investment in Spark Filter Company NCI in NA of Spark Filter 85.000 212,000 58,189 Record entry Clear entry view consolidation entries 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 A B Record the entry to reverse last year's deferral. Note: Enter debits before credits. Entry Accounts Debit Credit 2 Investment in Spark Filter Company NCI in NA of Spark Filter Cost of goods sold Record entry Clear entry view consolidation entries 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 Record the entry to defer the current year's unrealized profits on inventory transfers. Note: Enter debits before credits. Entry Accounts Debit Credit 3 Sales Cost of goods sold Inventory Record entry Clear entry view consolidation entries b. Compute consolidated net Income and Income assigned to the controlling Interest in the 20x8 consolidated Income statement. Consolidated net income Income assigned to the controlling interest c. Compute the balance assigned to the noncontrolling Interest in the consolidated lance sheet as December 31, 2 8. Noncontrolling interest