Question 8 The following accounts appeared in the separate financial statements at the end of 2014 for Pressing Inc. and its wholly-owned subsidiary, Stressing Inc. Stressing was acquired in 2009. Stressing Inc. Investment in subsidiary Dividends receivable Dividends payable Common stock Other contributed capital Retained earnings, 12/31/14 Dividends declared Equity in net loss of subsidiary Retained earnings at 1/1/14 Pressing Inc. 710,640 4,890 20,420 283,300 507,500 501,800 (81,840 ) (53,640) 406,530 4,890 21,100 395,260 294,280 (26,340 ) (b) Compute controlling interest in consolidated income. Controlling Interest $