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 $38,000 during this period. Sales Arriba $ (760,000) Cost of goods sold Operating expenses Dividend income Net income 380,000 Abajo $ (380,000) 177,600 76,000 0 220,400 (30,400) $ (190,000) $(126,400) In 2020, intra-entity gross profits of $38,000 on upstream transfers of $114,000 were deferred into 2021. In 2021 intra-entity gross profits of $50,400 on upstream transfers of $138,800 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.) a. Sales Cost of goods sold Operating expenses Dividend income Consolidated net income Noncontrolling interest in consolidated net income Controlling interest in consolidated net income b. Income tax expense Amount