Please answer red box and show work (Note: answer is not 163,481 because I tried that first and it was wrong). Thank you,

Exercise 7-3 Pearson Company owns 90% of the outstanding common stock of Spring Company. On January 1, 2014, Spring Company sold equipment to Pearson Company for $205,650. Spring Company had purchased the equipment for $305,900 on January 1, 2009, and had depreciated it using a 10% straight-line rate. The management of Pearson Company estimated that the equipment had a remaining useful life of five years on January 1, 2014. In 2015, Pearson Company reported $146,100 and Spring Company reported $96,400 in net income from their independent operations (including sales to affiliates).Date Account Titles and Explanation Debit Credit 2014 Equipment 100,250 Gain on Sale of Equipment 52,700 Accumulated Depreciati 152,950 (Entry relating to Equipment account) Accumulated Depreciation 10,540 Depreciation Expense 10,540 (Entry relating to Depreciation Expense account) 2015 Equipment 100,250 Retained Earnings - Beginr 47,430 Noncontrolling Interest 5,270 Accumulated Depreciati 152,950 (Entry relating to Equipment account) Accumulated Depreciation 21,080 Depreciation Expense 10,540 Retained Earnings - Be 9,486 Noncontrolling Interest 1,054 (Entry relating to Depreciation Expense account)Your answer is incorrect. Try again. Collapse question part Calculate controlling interest in consolidated income for 2015. 2015 Controlling Interest in Consolidated Net Income 233,914