On January 1, 20X8, Wilhelm Corporation acquired 90 percent of Kaiser Company's voting stock, at underlying book value. The fair value of the noncontrolling interest was equal to 10 percent of the book value of Kaiser at that date. Wilhelm uses the equity method in accounting for its ownership of Kaiser. On December 31, 20X9, the trial balances of the two companies are as follows:

24. Based on the preceding information, what amount would be reported as income to controlling interest in the consolidated financial statements for 20X9?

Please explain

Wilhelm Corporation Kaiser Company Item Debit Credit Debit Credit $140,000 $200,000 Current Assets Depreciable Assets 350,000 250,000 Investment in Kaiser Company Stock 162,000 27,000 10,000 Depreciation Expense 95,000 60,000 Other Expenses 20,000 Dividends Declared 10,000 $118,000 $80,000 Accumulated Depreciation 100,000 80,000 Current Liabilities Long-Term Debt 100,000 50,000 100,000 50,000 Common Stock 150,000 100,000 Retained Earnings 250,000 110,000 Sales Income from Subsidiary 36,000 $854,000 $854,000 $470,000 $470,000