Progeny Corporation owns 75 percent of Spawn Corporation's voting common stock. Progeny reported income from its separate operations of $90,000 and $110,000 in 204 and 205, respectively. Spawn reported net income of $60,000 and $40,000 in 204 and 205, respectively. Required: a. Compute consolidated net income and the income assigned to the controlling interest for 204 and 205 if Progeny sold land with a book value of $95,000 to Spawn for $120,000 on June 30,204. b. Compute consolidated net income and the amount of income assigned to the controlling interest in the consolidated statements for 204 and 205 if Spawn sold land with a book value of \$95,000 to Progeny for \$120,000 on June 30, 204