Hodge Co. owns 104K of the 130K shares outstanding of Bison Co. which were acquired through a hostile takeover. On 01/01/2017, Bison Co. sold equipment to Hodge Co. for $740K. The equipment was originally purchased by Bison Co. a year ago on 01/01/2016 for $1.28M and at that time its estimated depreciable life was 8 years. On 01/01/17, the equipment is estimated to have a remaining useful life of four years. Both Hodge and Bison use the straight-line method to depreciate equipment. In 2018, Hodge Co. reported net income from its operations of $3.27M and Bison Co. reported net income of $820K and declared dividends of $60K. Hodge Co. uses the cost method to record the investment in Bison Co. Required: A. Prepare, in general journal form, the workpaper entries relating to the intercompany sale of equipment that are necessary in the 12/31/2018 consolidated financial statements workpapers. B. Calculate the amount of noncontrolling interest to be deducted from consolidated net income in the consolidated income statement for 2018. C. Calculate controlling interest in consolidated net income for 2018