f. Independently calculate consolidated net income, controlling interest net income and noncontrolling interest net income. Use a negative sign with your answer to indicate a reduction to net income. Parent's stand-alone net income Subsidiary's stand-alone net income 0 0 Plus: Less: Less: 100% AAP amortization Consolidated net income Parent's stand-alone net income 80% Subsidiary's stand-alone net income Plus: Less: Less: 80% AAP amortization 0 0 0 0 0 0 0 0 0 Consolidated net income attributable to the controlling interest 0 20% of subsidiary's stand-alone net income 0 Plus: 0 Less: Less: 20% AAP amortization 0 Consolidated net income attributable to the noncontrolling interest 0 g. Complete the consolidating entries according to the C-E-A-D-I sequence. Consolidation Worksheet Description Debit Credit [C] Equity income 0 0 0 0 Dividends Equity investment 0 0 0 0 0 0 [E] Common stock APIC 0 0 0 0 0 0 Equity investment 0 0 0 0 [A] Patent 0 0 = 0 0 Equity investment 0 0 0 0 [D] 0 0 0 0 [Icogs] Equity investment 0 0 = 0 0 = 0 0 [Isales] 0 0 0 0 [Icogs] = 0 0