I need help with part C figuring out the NCI in NI of Coral Company and NCI in NA of Coral company. As well as NCI in NI of Brown Company and NCI in NA of Brown company.

Azure Enterprises acquired 80 percent of Brown Corporations voting common stock on January 1, 20X3, for $400,000. At that date, the fair value of the noncontrolling interest of Brown Corporation was $100,000. Immediately after Azure acquired its ownership, Brown purchased 60 percent of Coral Companys stock for $108,000. The fair value of the noncontrolling interest of Coral Company was $72,000 at that date. During 20X3, Azure reported operating income of $300,000 and paid dividends of $115,000. Brown reported operating income of $180,000 and paid dividends of $60,000. Coral reported net income of $80,000 and paid dividends of $25,000. At January 1, 20X3, the stockholders equity sections of the balance sheets of the companies were as follows:

	Azure Enterprises				Brown Corporation				Coral Company
Common Stock		$	200,000			$	220,000			$	100,000
Additional Paid-In Capital			140,000				90,000				50,000
Retained Earnings			370,000				190,000				30,000
Total Stockholders Equity		$	710,000			$	500,000			$	180,000

Required: a. Prepare the journal entries recorded by Brown for its investment in Coral during 20X3. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

b. Prepare the journal entries recorded by Azure for its investment in Brown during 20X3. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

c. Prepare the consolidation entries related to Browns investment in Coral and Azures investment in Brown that are needed in preparing consolidated financial statements for Azure and its subsidiaries at December 31, 20X3. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)