Please help with the red lines and the worksheet for consolidated

Proud Corporation acquired 80 percent of Spirited Company's voting stock on January 1, 20X3, at underlyIng book value. The falr value of the noncontrolling interest was equal to 20 percent of the book value of Spirited at that date. Assume that the accumulated depreclation on depreclable assets was $60,000 on the acquisition date. Proud uses the equity method in accounting for Its ownership of Splrited. On December 31, 20X4, the trlal balances of the two companles are as follows: Required: a. Prepare all consolidation entrles required on December 31,204, to prepare consolidated financlal statements. Note: If no entry ls required for a transaction/event, select "No journal entry required" In the first account fleld