(b) Your answer is incorrect. Try again. Calculate controlling interest in consolidated income for 2015. 2015 Controlling Interest in Consolidated Net Income 226651 SHOW LIST OF ACCOUNTSExercise 7-3 Pearson Company owns 90% of the outstanding common stock of Spring Company. On January 1, 2014, Spring Company sold equipment to Pearson Company for $184,950. Spring Company had purchased the equipment for $271,500 on January 1, 2009, and had depreciated it using a 10% straight-line rate. The management of Pearson Company estimated that the equipment had a remaining useful life of five years on January 1, 2014. In 2015, Pearson Company reported $139,900 and Spring Company reported $105,000 in net income from their independent operations (including sales to affiliates)