That's my second time to post this question, hope you answer it right!

thanks in advance!

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 Finer. Summarized trial balance data for the two companies as of December 31, 20x8, are as follows: Plug Products Spark Filter Company Debit Credit Cash and Accounts Receivable Debit Credit $147,000 Inventory $105,000 239.000 Buildings & Equipment (net) 124,000 272.000 191,000 Investment in Spark Filter Company 268,218 Cost of Goods Sold 160.000 133,000 Depreciation Expense 40,000 30,000 Current Liabilities $ 152,382 $ 72,182 Como Stock 192,000 89,000 Retained Earnings 465,000 200.000 Sales 271,818 221,618 Income from Spark Filter Company 53.010 Total $1,134,216 51,134,218 5583.000 On January 1, 20X8 Plug's inventory contained filters purchased for $75,000 from Spark Filter, which had produced the filters for $55.000 in 20x8, Spark Filter spent $115.000 10 produce additional filters, which it sold to Plug for $156.818. By December 31, 20x8 Plug had sold all fitters that had been on hand January 1, 20x8, but continued to hold in inventory $47045 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) Answer is not complete Plug had sold all filters that had been on hand January 1, 20x8, but continued to hold in inventory $47,045 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.) Answer is not complete. No Entry Debit A Credit 1 Accounts Common stock Retained earnings Income from Spark Filter Company NCI in Nl of Spark Filter Investment in Spark Filter Company NCI in NA of Spark Filter 89,000 200.000 53,018 ooooo 284 218 B 2 Investment in Spark Filter Company NCI IN NA of Spark Filter Cost of goods sold OOO 3 156 818 Sales Cost of goods sold Inventory OO b. Compute consolidated net income and income assigned to the controlling interest in the 20x8 consolidated income statement Consolidated net income Income assigned to the controlling interest c Compute the balance assigned to the noncontrolling interest in the consolidated balance sheet as of December 31, 20x8 Answer is not complete. Noncontrolling interest