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 Cash and Accounts Receivable Inventory Buildings and 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 Total Credit $ 156,000 236,000 281,000 263,098 169,000 35,000 $ 1,140,098 Debit $ 183,068 184,000 468,000 259,532 45,498 $ 1,140,098 Spark Filter Company Credit Debit $ 105,000 119,000 186,000 134,000 25,000 $ 569,000 $ 67,468 83,000 209,000 209,532 $ 569,000 On January 1, 20X8, Plug's inventory contained filters purchased for $67,000 from Spark Filter, which had produced the filters for $47,000. In 20X8, Spark Filter spent $107,000 to produce additional filters, which it sold to Plug for $152,532. By December 31, 20X8, Plug had sold all filters that had been on hand January 1, 20X8, but continued to hold in inventory $45,760 of the 20X8 purchase from Spark Filter. Required: a. Prepare all consolidation entries needed to complete a consolidation worksheet for 20X8. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field.