On January 1, 200X, company A Paid 1,020,000 to acquire Company B. Compay B maintained separate incorporation. Company A used the equity method to account for the investment. The following information is available for B's assets, liabilities, and stockholders' equity accounts.

Current Assets: BV 120,000 FV 120,000

Land: FV 72,000 BV 192,000

Buliding (20 year life): BV 240,000 FV 268,000

Equipment (10 year life): BV 540,000 FV 516,000

Current Liabilities: BV 24,000 FV 24,000

Long-term Liabilities: BV 120,000 FV 120,000

Common Stock: BV 228,000

Additional Paid In Capital: BV 384,000

Retained Earnings: BV 216,000

A.) Company B earned net income for 2010 of $126,000 and paid divvidends of $48,000 during the year. At the end of 2010, the consolidation entry to eliminate Company A'a accural of Company B's earnings would include a credit to Investment in Company B for how much?

B.) If Company A had net income of $444,000 in 2010, exclusive of the investment, what is the amount of consolidated net income?