Pinta Company owns $90\%$ of the common stock of Simplex Company. Simplex Company sells merchandise to Pinta Company at $25\%$ above cost. During $2016$ and $2017$ such sales amounted to $$800,000$ and $$1,020,000,$ respectively. At the end of each year, Pinta Company had in its inventory one$-$fourth of the amount of goods purchased from Simplex Company during that year. Pinta Company reported income of $$1,500,000$ from its independent operations in $2016$ and $$1,720,000$ in $2017.$ Simplex Company reported net income of $$600,000$ in eac$$ year and did not declare any dividends in either year. There were no intercompany sales prior to $2016.$

Required:

A$.$ Prepare, in general journal form, all entries necessary on the $2017$ consolidated statements workpaper to elliminate the effiects of intercompany sales.

B$.$ Calculate the amount of noncontrolling interest to be deducted from consolidated income in the consolidated income statement in $2017.$

C$.$ Calculate controlling interest in consolidated net income for $2017.$