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 Fiter. Summarized trial palance data for the two companies as of December 31,208, are as follows: On January 1, 20x8, Plug's inventory contained fiters purchased for $75,000 from Spark Filter, which ifad produced the fiters for $55,000. In 208, Spark Filter spent $115,000 to produce additional fiters, which it sold to Plug for $156,818. By December 31,208, plug had sold all filters that had been on hand January 1,208, but continued to hoid in inventory $47,045 of the 208 purchase from Spark Filter. Required: 3. Prepare all consolidation entries needed to complete a consolidation worksheet for 208, (if no entry is required for a