Correct the wrong values in the table which are:

Noncontrolling interest in consolidated net income & Controlling interest in consolidated net income

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. 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.)