amortization resulting from the acquisition was $18,000 per year. Pilot sold inventory to Stella in both years 2020 and 2021. Specifically, in 2020, Pilot sold goods with a cost of $600,000 for $850,000 to Stella, and Stella still owned 10% of these goods at the end of 2020 (i.e., 10% of these goods remained unsold). In 2021, Pilot sold goods with a cost of $800,000 for $1,000,000 to Stella, and Stella still owned 28% of these goods at the end of 2021 (i.e., 28% of these goods remained unsold). For 2021, the companies reported the following account balances: Pilot Sales 5,600,000 Stella 2,600,000 Cost of goods sold 4,200,000 1,700,000 Investment income. Not given Net income Not given 900,000 Requirements: (a) Compute the consolidated sales for 2021. (b) Compute the consolidated cost of goods sold for 2021. (c) Compute the noncontrolling interest in Stella's income for 2021. (d) Assume that the intra-entity sales were upstream (i.e. assume that it was Stella who sold inventory to Pilot), compute the noncontrolling interest in Stella's income for 2021. Focus I