Arriba and its 80 percent-owned subsidiary (Abajo) reported the following figures for the year ending December 31, 2021 (credit balances indicated by parentheses). Abajo paid dividends of $54,000 during this period. In 2020, intra-entity gross profits of $54,000 on upstream transters of $162,000 were deferred into 2021 . In 2021 intra-entity gros profits of $71,200 on upstream transfers of $196,400 were deferred into 2022. a. What amounts appear for each line in a consolidated income statement for the year ending December 31, 2021? b. What income tax expense should appear on the consolidated income statement if each company files a separate return? Assume that the tax rate is 21 percent. (For all requirements, Input all amounts as positive values.)