Question is half solved please provide the amounts the ones are marked wrong.

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: Spark Filter Company Debit Credit $ 105,000 110,000 187,000 h Cash and Accounts Receivable Inventory Buildings & Equipment (net) Investment in Spark Filter Company Cost of Goods Sold Depreciation Expense Current Liabilities Common Stock Retained Earnings Sales Income from Spark Filter Company Plug Products Debit Credit $ 156,000 220,000 275,000 258,523 172,000 40,000 $ 146,723 193,000 469,000 267,077 45,723 $1,121,523 $1,121,523 137,000 30,000 $ 65, 923 78,000 208,000 217,077 Total $569,000 $569,000 On January 1, 20X8, Plug's inventory contained filters purchased for $72,000 from Spark Filter, which had produced the filters for $52,000. In 20X8, Spark Filter spent $112,000 to produce additional filters, which it sold to Plug for $155,077. By December 31, 20X8, Plug had sold all filters that had been on hand January 1, 20X8, but continued to hold in inventory $46,523 of the 20X8 purchase from Spark Filter. Required: a. Prepare all consolidation entries needed to complete a consolidation worksheet for 20X8. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Required: a. Prepare all consolidation entries needed to complete a consolidation worksheet for 20X8. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is complete and correct. No Entry Accounts A 1 Common stock Debit Credit Retained earnings Income from Spark Filter Company NCI in NI of Spark Filter Investment in Spark Filter Company NCI in NA of Spark Filter 78,000 208,000 45,723 11,431 274,523 68,631 B 2 Investment in Spark Filter Company NCI in NA of Spark Filter Cost of goods sold 16,000 4,000 20,000 C 3 Sales 155,077 Cost of goods sold Inventory 142,153 12,924 b. Compute consolidated net income and income assigned to the controlling interest in the 20X8 consolidated income statement. X Answer is complete but not entirely correct. Consolidated net income Income assigned to the controlling interest $ 112,230 $ 100,799 X C. Compute the balance assigned to the noncontrolling interest in the consolidated balance sheet as of December 31, 20X8. X Answer is complete but not entirely correct. Noncontrolling interest $ 11,431