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Apply a coat of joint compound (also called drywall mud). Quick-drying compound is best, since it only takes about an hour of drying time between coats.
While the mud dries, measure 1 x 6 trim, which will surround the upper TV openings. Transfer these measurements to the wood and cut it with the miter saw.
Use biscuits to join the mitered corners of the trim together. Position the trim corners and lay out biscuits for the best placement (image 1). Draw a line across both pieces of the trim corner for consistency (image 2).
Use a biscuit joiner to cut some slots. Apply carpenter's glue to the slots and the biscuits. Slip the biscuits into the slots, and press them together. For additional strength, nail the corners.
On the plasma TV opening, simply cut and nail the trim into place directly onto the media wall.
Apply and sand the second coat of joint compound, and wipe away the residue. Apply a final coat.
Add a component box to the lower opening, making sure it's flush with the surrounding wall. Pre-drill the holes, and secure them with screws. Place the screws about every 6-8" all the way around.
Cut and nail the trim around the component box before nailing baseboards back into place.
Use caulk to seal the seams. Nail holes and ensure a smooth look by applying paint.