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?