e. Prime's 2021 net income, without including any investment income, was $440,000 and Second reported het income of \$ 135,000 in 2021. What consolidated income will be reported before removing the noncontrolling interest's share of the subsidiary's net income? (This includes the effect of the ED entry.) f. What will the noncontrolling interest's share of the subsidiary's net income be for 2021? (Consider whether the equipment sale had been upstream or downstream.) Prime Company acquired of Second Corporation on 1/2019. Fair values of Second's assets and liabilities approximated book values on that date. Prime uses the initial value method to account for its investment in Second. On 1/2020, Prime bought equipment from Second for $60,000 that had originally cost Second $120,000 and had \$ $110,000 of Accumulated depreciation at the time. The equipment had a five-year remaining life and was being depreciated using the straight line method. You are preparing the worksheet for the 2021 fiscal year