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: Plug Products Spark Filter Company Debit Credit Debit Credit Cash and Accounts Receivable $ 154,000 $101,000 Inventory 230,000 129,000 Buildings & Equipment (net) 289,000 190,000 Investment in Spark Filter Company 251,733 Cost of Goods Sold 171,000 136,000 Depreciation Expense 35,000 25,000 Current Liabilities $ 173,733 $ 91,333 Common Stock 193,000 80,000 Retained Earnings 466,000 203,000 Sales 256,667 206,667 Income from Spark Filter Company 41,333 Total $1,130,733 $1,130,733 $581,000 $581,000 On January 1, 20X8, Plug's inventory contained filters purchased for $65,000 from Spark Filter, which had produced the filters for $45,000. In 20X8, Spark Filter spent $105,000 to produce additional filters, which it sold to Plug for $151,667. By December 31, 20X8, Plug had sold all filters that had been on hand January 1, 20X8, but continued to hold in inventory $45,500 of the 20X8 purchase from Spark Filter. Required: a. Prepare all consolidation entries needed to compl