please help in part A and B.

Paregraph Corporation purchased iand on January 1, 20xi, for 319,000 . On June 10.204, it sold the land to its vubsilsary 5 entence Corporation, for $30,500. Paregraph owns 60 percent of Sentence's voting shares. Required: a. Prepare the worksheet consolidation entries needed to remove the effects of the intercompeny sole of iand in prepaning the consolidated financial statements for 204 and 205. Note: if no entry is required for a transoction/event, select "No journal entry required" in the first account field. Consolidation Worksheet Entries Record the consolidating entry on December 31,204. Paragraph Corporation purchased iand on January 1. 20X1, for $19.000. On June 10,204, it sold the land to its subsid ary, Sertance Corporation, for $30,500. Paragraph owns 60 percent of Sentence's voting shares. Required: a. Prepare the worksheet consolidation entries needed to remove the effects of the intercompany sale of land in preparting the consoldated financial statements for 204 and 205, Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Consolidation Worksheet Entries Record the consolidating entry on December 31,205