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6 Photo Industries has owned 80 percent of Shutter Corporation for many years. On January 1, 20X6, Photo paid Shutter $243,000 to acquire equipment that Shutter had purchased on January 1, 20X3, for $267.000. The equipment is expected to have no scrap value and is depreciated over a 15-year useful life. Photo reported operating earnings of $100.000 for 20x8 and paid dividends of $35,000 Shutter reported net Income of $42,000 and paid dividends of $22,000 in 20x8. (Leave no cell blank, enter "0" wherever required.) Required: a compute the amount reported as consolidated net income for 20x8 8.01.2013 Consolidated to income . By what amount would consolidated net income change if the equipment sale had been a downstream sale rather than an upstream sale? Net income change MC Graw