Power Products Corporation, which sells a broad line of home detergent products, owns $75$ percent of the stock of Scrub Soap Company. During $20$X$8,$ Scrub sold soap products to Power Products for $$180,000,$ which it had produced for $$120,000.$ Power Products sold $$150,000$ of its purchase from Scrub in $20$X$8$ and the remainder in $20$X$9.$ In addition, Power Products purchased $$240,000$ of inventory from Scrub in $20$X$9$ and resold $$90,000$ of the items before year$-$end. Scrub$$s cost to produce the items sold to Power Products in $20$X$9$ was $$160,000.$

Required:

Prepare the worksheet consolidation entries needed for December $31,20$X$9,$ to remove the effects of the intercompany inventory transfers in $20$X$8$ and $20$X$9.$

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Compute the amount of income assigned to noncontrolling shareholders in the $20$X$8$ and $20$X$9$ consolidated income statements if Scrub reported net income of $$350,000$ for $20$X$8$ and $$420,000$ for $20$X$9.$