d. Reconstruct the activity in the parent's pre-consolidation Equity Investment T-account for the year of consolidation. g. Complete the consolidating entries according to the C-E-A-D-I sequence. f. Independently calculate consolidated net income, controlling interest net income and noncontrolling interest net income. - Round answers to the nearest whole number. - Use negative signs with answers that reduce net income. 80% of the Goodwill is allocated to the parent. The parent and the subsidiary report the following financial statements at December 31, 2013: b. Calculate and organize the profits and losses on intercompany transactions and balances. e. Independently compute the owners' equity attributable to the noncontrolling interest beginning and ending balances starting with the owners' equity of the subsidiary. Round answers to the nearest whole number. \begin{tabular}{|l|l|} \hline Noncontrolling interest at 1/1/13: & \\ \hline Common stock & 0 \\ \hline APIC & 0x \\ \hline Retained earnings & 0x \\ \hline Unamortized AAP & 0x \\ \hline & 0x \\ \hline Noncontrolling interest at 12/31/13: & 0x \\ \hline Common stock & 0x \\ \hline APIC & 0 \\ \hline Retained earnings & 0 \\ \hline Unamortized AAP & \\ \hline & \\ \hline \end{tabular}