On January 1, 2011, Matin Inc. (a wholly-owned subsidiary) sold equipment to Musial Corp. for $168,000 in cash. The equipment originally cost $140,000 but had a book value of only $98,000 when transferred. On that date, the equipment had a five-year remaining life. Depreciation expense was calculated using the straight-line method.

Musial earned $308,000 in net income in 2011 (including investment income) while Matin reported $126,000. Assume there is no amortization related to the original investment. Musial Corp. sold inventory constantly to Matin Inc. Three years intra-entity inventory transfer figures are shown in the following table. Assume that gross profit percentage is 20%.

	2010	2011	2012
Purchase by Matin	80,000	120,000	150,000
Ending Inventory on Matin's Book	12,000	40,000	30,000

Prepare a schedule of consolidated net income and the share to controlling and non-controlling interests for 2011, assuming that Musial owned only 90% of Matin.