B Co. owned 70% of the voting common stock of C Corp.; C Corp. owned 20% of B Co. There were no excess-value allocations at the dates the investments were acquired. For 2021, B Co. and C Corp. reported net income (not including the investment) of $600,000 and $300,000, respectively. B Co. and C Corp. declared dividends of $80,000 and $60,000, respectively. Required: Prepare a schedule showing net income attributable to B Co.'s controlling interest for 2021 using the treasury stock approach