Plaza Corporation purchased 70 percent of Square Company's voting common stock on January 1,205, for $301,000. On that date, the noncontrolling interest had a fair value of $129,000 and the book value of Square's net assets was $394,000. The book values and fair values of Square's assets and liabilities were equal except for land that had a fair value $14,000 higher than book value. The amount attributed to goodwill as a result of the acquisition is not amortized and has not been impaired. On January 1,209, Plaza's inventory contained $42,000 of unrealized intercompany profits recorded by Square. Square's inventory on that date contained $15,000 of unrealized intercompany profits recorded on Plaza's books. Both companies sold their ending 208 inventories to unrelated companies in 209. During 20X9, Square sold inventory costing $45,000 to Plaza for $70,000. Plaza held all inventory purchased from Square during 209 on December 31 , 20X9. Also during 209, Plaza sold goods costing $66,600 to Square for $111,000. Square continues to hold $37,740 of its purchase from Plaza on December 31,209. Assume Plaza uses the fully adjusted equity method. Required: a. Prepare all consolidation entries needed to complete a consolidation worksheet as of December 31,209. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Consolidation Worksheet Entries D Record the basic consolidation entry. Note: Enter debits before credits. Required: a. Prepare all consolidation entries needed to complete a consolidation worksheet as of December 31,209. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Consolidation Worksheet Entries Record the excess value (differential) reclassification entry. Note: Enter debits before credits. Required: a. Prepare all consolidation entries needed to complete a consolidation worksheet as of December 31,209. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Consolidation Worksheet Entries Record the entry to reverse last year's deferral. Note: Enter debits before credits. Required: a. Prepare all consolidation entries needed to complete a consolidation worksheet as of December 31,209. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Consolidation Worksheet Entries Record the deferral of this year's unrealized profits on inventory transfers. Note: Enter debits before credits