Paint Corporation owns 60 percent of Stain Company's shares. Partial 202 financial data for the companies and consolidated entity were as follows: On January 1, 20X2, Paint's inventory contained items purchased from Stain for $75,000. The cost of the units to Stain was $50,000. All intercorporate sales during 202 were made by Stain to Paint. Required: a. What amount of intercorporate sales occurred in 202 ? b. How much unrealized intercompany profit existed on January 1,202 ? On December 31,202 ? c. Prepare the worksheet consolidation entries relating to inventory and cost of goods sold needed to prepare consolidated financial statements for 202. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) A Record the entry to eliminate the beginning inventory profit. B Record the entry to eliminate the intercompany inventory sale. Note: Enter debits before credits. + d. If Stain reports net income of $90,000 for 202, what amount of income is assigned to the noncontrolling interest in the 202 consolidated income statement