P. Corporation acquired an 80% interest in St. Corporation several years ago when the book values and fair values of St.'s assets and liabilities were equal. At the time of acquisition, the cost of the 80% interest was equal to 80% of the book value of Stern's net assets. Separate company income statements for P. and St. for the year ended December 31, 2011 are summarized as follows:

P. St.

Sales Revenue $1,000,000 $600,000

Investment income from St. ????

Cost of Goods Sold (600,000) (300,000)

Expenses (200,000) (200,000)

Net Income $???????? $100,000

During 2010, P. sold merchandise that cost $120,000 to St. for $160,000. One-fourth of this merchandise remained in St.'s inventory at December 31, 2010. During 2011, P. sold merchandise that cost $150,000 to St for $210,000. By end of 2011, there were about 40% of this merchandise was sold to outsider (company X).

The intercompany profit between the P. and St. for 2011 is

The Unrealized profit resulting from this intercompany sales transaction in 2010 is

The consolidated cost of sales to be reported in the consolidated income statement for 2011 is

The Investment income from St. that P. will report in its separate income statement for 2011 is __

The non-controlling interest to be reported in the consolidated income statement for 2011 is