Exhibit 1: Worksheet for Income Statement (2020) Debit Credit NCI Consolidated Income Statement Revenues Cost of Goods Sold Depreciation Expense Amortization Expense Equity in Sub Earnings Separate Net Income Parent (810,000) 344,000 60,000 170,000 Sub Co. (504,000) 200,000 20,000 120,000 0 Note: Equity in Sub Earnings above has been intentionally left blank as well as separate net incomes. 13. Calculate the controlling interest income for 2020 using Exhibit 1 above. How much is the controlling interest income for 2020? Exhibit 1: Worksheet for Income Statement (2020) Debit Credit NCI Consolidated Income Statement Revenues Cost of Goods Sold Depreciation Expense Amortization Expense Equity in Sub Earnings Separate Net Income Parent (810,000) 344,000 60,000 170,000 Sub Co. (504,000) 200,000 20,000 120,000 0 Note: Equity in Sub Earnings above has been intentionally left blank as well as separate net incomes. 13. Calculate the controlling interest income for 2020 using Exhibit 1 above. How much is the controlling interest income for 2020