P6-18 Unrealized Profit on Upstream Sales LO 6-4 Summer Company sells all its output at 25 percent above cost. Parade Corporation purchases all its inventory from Summer. Selected information on the operations of the companies over the past three years is as follows: Parade acquired 60 percent of the ownership of Summer on January 1,201, at underlying book value. Required: Compute consolidated net income and income assigned to the controlling interest for 202,203, and 204