Carroll Company sells all its output at 25 percent above cost. Pacific Corporation purchases all its inventory from Carroll. Selected information on the operations of the companies over the past three years is as follows:

	Carroll Company		Pacific Corporation
Year	Sales to Pacific Corp.	Net Income	Inventory, Dec. 31	Operating Income
20X2	$204,000	$120,000	$ 71,400	$169,000
20X3	179,000	110,000	107,400	255,000
20X4	243,000	180,000	129,600	311,000

Pacific acquired 70 percent of the ownership of Carroll on January 1, 20X1, at underlying book value.

Required:

Compute consolidated net income and income assigned to the controlling interest for 20X2, 20X3, and 20X4.