Need help answering these 2 questions, I just need a detailed explanation on how to get the answers. I looked at the answer but was stuck on how to get it. Thank you

golden company owns 70% of the voting common stock of silver company. at the beginning of 2016, silvers merchandise inventory included merchandise that was purchased from golden in the prior year for $10,000 (the cost of that merchandise to golden was $8,000). during 2016, silver purchased merchandise from golden for $32,000 (the cost of which to golden was $22,000). at the end of 2016, silvers merchandise inventory included merchandise purchased from golden for $15,000 (the cost of which to golden was $12,000). internally generated income for 2016 was $144,000 for golden and $80,000 for silver.

6. In the consolidated worksheet for 2016, what is the consolidated net income? a. $224,000 b. $223,000 c. $225,000 d. $219,000 e. $229,000

Answer: B 7. What is the share of the non-controlling interest of the consolidated net income for 2016? a. $24,000 b. $23,700 c. $24,300 d. $25,000 e. $25,500

Answer: A