On January 1, 2025, Pluto Company purchased a 90% interest in Saturn Company for $2,800,000. At that time, Saturn had $1,840,000 of common stock and $360,000 of retained earnings. The difference between implied and book value was allocated to the following assets of Saturn Company: Inventory $ 80,000 Plant and equipment (net) 240,000 Goodwill 591,111 The plant and equipment had a 10-year remaining useful life on January 1, 2025. During 2025, Pluto sold merchandise to Saturn at a 20% markup above cost. At December 31, 2025, Saturn still had $180,000 of merchandise in its inventory that it had purchased from Pluto. In 2025, Pluto reported net income from independent operations of $1,600,000, while Saturn reported net income of $600,000. Required: A. Prepare the workpaper entry to allocate, amortize, and depreciate the difference between implied and book value for 2025. B. Calculate controlling interest in consolidated net income for 2025.