Petersen Owns 80% of Seavoss, Acquired Several Years Ago at a Price

Petersen owns 80% of Seavoss, acquired several years ago at a price equal to book value. Petersen and Seavoss sell merchandise to each other. For 2020, unconfirmed profits in inventories are as follows:
$\begin{array}{|l|c|c|}\hline&\text { Beginning Inventory } & \text { Ending Inventory }\\\hline \text { Petersen } & \$ 20,000 & \$ 25,000 \\\hline \text { Seavoss } & 10,000 & 8,000 \\\hline\end{array}$ Total upstream sales in 2020 were $400,000; downstream sales were $600,000. Seavoss' reported income for 2020 was $100,000.
Required
a. Prepare the necessary consolidation working paper eliminations for 2020.
b. Calculate Petersen's equity in net income for 2020 and the noncontrolling interest in net income for 2020.