West Corp. owns 70% of the voting common stock of East Co. East owns 60% of Compass Co. West and East both use the initial value method to account for their investments. The following information is available from the financial statements and records of the three companies: West Corp. East Co. Compass Co.

Separate company net income before investment income $860,000 $600,000 $120,000

Dividend income from investment in subsidiary 200,000 150,000

Deferral of intra-entity gains 96,000 70,000 15,000

Amortization expense related to excess fair value over book value of investment 30,000 20,000

Separate company net income includes intra-entity gains before the consolidating deferral but does not include dividend income from investment in subsidiary.

What amount of dividends should West Corp. recognize in its consolidated net income with respect to dividends received from Compass Co.?

For West Corp. and consolidated subsidiaries, what total amount would be reported for the net income attributable to the noncontrolling interest?

What amount should be reported for consolidated net income?

The accrual-based net income of West Corp. is calculated to be?