Selected accounts from the financial statements for Yemellas Inc. under three different methods of accounting for its 40% interest in Wawa Ltd. are presented below. There was no acquisition differential and were no intercompany transactions. Revenues Equity method income. Expenses Net income attributed to Yemellas Net income attributed to NCI Current assets Investment in Wawa Other assets Total assets Current liabilities Long-term liabilities Common shares Retained earnings Non-controlling interest. Total liabilities & equity Equity Method Proportionate Consolidation Full Consolidation $ 1,740 $4,780 $9,340 80 1,670 4,630 9,070 150 150 150 120 320 896 1,760 800 590 2,894 6,350 $ 1,710 $ 3,790 $ 8,110 $ 190 $ 670 $ 1,390 850 2,450 100 100 4,850 100 570 570 570 0 0 1,200 $ 1,710 $ 3,790 $ 8,110