The comparative consolidated income statements of a parent and its $75\%-$owned subsidiary were prepared incorrectly as at December $1$ and are shown in the table given below. The following items were overlooked when the statements were prepared:

The Year $5$ gain on sale of assets resulted from the subsidiary selling equipment to the parent on September $30.$ The parent immediately leased the equipment back to the subsidiary at an annual rental of $$21,600.$ This was the only intercompany rent transaction that occurred each year. The equipment had a remaining life of five years on the date of the intercompany sale. The Year $6$ gain on sale of assets resulted from the January $1$ sale of a building, with a remaining life of seven years, by the subsidiary to the parent.

Both gains were taxed at a rate of $40\%.$

$\backslash$table$[[$CONSOLIDATED INCOME,,$\backslash$table$[[$ATEMENTS$],[$Year $5]],,$Year $6],[$Miscellaneous revenues,$$,790,000,$$$,865,000],[$Gain on sale of assets,,$14,400,,47,600],[$Rental revenue,,$5,400,,21,600],[,,809,,934,200],[$Miscellaneous expenses,,$406,200,,493,940],[$Rental expense,,$58,300,,66,700],[$Depreciation expense,,$83,000,,86,300],[$Income tax expense,,$85,000,,98,500],[$Non$-$controlling interest,,$36,500,,6,120],[,,669,000,,751,560],[$Net income,$$,140,800,$$$,182,640]]$

Required:

Prepare correct consolidated income statements for Years $5$ and $6.($Input all values as positive numbers. Leave no cells blank $-$ be sertain to enter zero wherever required. Omit $ sign in your response.$)$