Dil Corporation acquired 30 percent of the voting stock of Lar Company at book valueon July 1, 2011.During 2013, Lar paid dividends of $160,000 and reported income of$500,000 as follows:Income before extraordinary item$300,000

Extraordinary item (tax credit from operating losscarryforward)200,000

Net income500,000

Required:Show how Dils income from Lar should be reported for 2013 by means of apartial income statement for Dil Corporation