Boulder, Incorporated, obtained $90$ percent of Rock Corporation on January $1,2019.$ Annual amortization of $$22,600$ is applicable on the allocations of Rock's acquisition$-$date business fair value. On January $1,2023,$ Rock acquired $75$ percent of Stone Company's voting stock. Excess business fair$-$value amortization on this second acquisition amounted to $$9,000$ per year. For $2024,$ each of the three companies reported the following information accumulated by its separate accounting system. Separate operating income figures do not include any investment or dividend income.

Company Separate Operating Income Dividends Declared

Boulder $ $275,500$ $ $118,000$

Rock $95,50027,000$

Stone $160,00039,000$

Required:

What is consolidated net income for $2024?$

How is $2024$ consolidated net income distributed to the controlling and noncontrolling interests?