Presented below are certain account balances of Sheffield Products Co. Rent revenue $7,390 Sales discounts $8,110 Interest expense 12,880 Selling expenses 99,460 Beginning retained earnings 114,570 Sales revenue 403,000 Ending retained earnings 134,670 Income tax expense 24,211 Dividend revenue 71,030 Cost of goods sold 166,661 Sales returns and allowances 12,840 Administrative expenses 76,150 From the foregoing, compute the following: (a) total net revenue using single-step income statement, (b) net income, (c) income attributable to controlling stockholders, if Sheffield has allocation to noncontrolling interest of $17,160.