I know the answer is $369,400 for the amount of income assigned to the controlling shareholders in the consolidated income statement but can you please explain how you found $369,400 from the information below:

Parent Corporation purchased land from S1 Corporation for $220,000 on December 26, 20X8. This purchase followed a series of transactions between P-controlled subsidiaries. On February 15, 20X8, S3 Corporation purchased the land from a nonaffiliate for $160,000. It sold the land to S2 Company for $145,000 on October 19, 20X8, and S2 sold the land to S1 for $197,000 on November 27, 20X8. Parent has control of the following companies:

Subsidiary S3, level of ownership 80 percent, 2008 Net Income $100,000

Subsidiary S2, level of ownership 70 percent, 2008 Net Income $70,000

Subsidiary S1, level of ownership 90 percent, 2008 Net Income $95,000

Parent reported income from its separate operations of $200,000 for 20X8. Based on the preceding information, what should be the amount of income assigned to the controlling shareholders in the consolidated income statement for 20X8?