Income attributable to controlling and noncontrolling interests in the presence of subsidiary preferred stock

Assume that a Parent owns $80$ percent of a Subsidiary that has $6$ percent preferred stock outstanding with a reported par value of $$960,000.$ Aside from the preferred dividends, no other

dividends are paid $($i$.$e$.,$ no dividends are paid to the common shareholders$).$ The Parent owns none of the preferred stock. Assume that the Subsidiary reports net income of $$156,000.$ During

the year, the Parent company reported $$348,000$ of $($pre$-$consolidation$)$ income from its own operations $($i$.$e$.,$ prior to any equity method adjustments by the Parent company$).$ Compute the

amount of consolidated net income attributable to the noncontrolling interest and the amount of net income attributable to the controlling interest.