On January 1,2011 Musical Corp sold equipment to Martin (a holly-owned subsidiary)for $168,000in cash.The equipment originally cost $ 140,000 but had a book value of only $98,000 in cash.The equipment original cost $140,00 but a book value only $98,000 when transfered.On the date ,the equipment had a five year remaining life. Depreciation expenses was calculated using the straight-line method.Musical earned $308,000 in net income in 2011 (not including investment income)while Martin reported $126,000.Assume there is no amortization related to the original investment. Prepare schedule of consolidated net income and share to controlling and noncontrolling intesest for 2011.assuming the martin owned only 90% of Martin and the Equipment transfer had been upstream.