On January 1, 2002, Cale Corp. paid $1,020,000 to purchase Kaltop Co. Kaltop maintained separate incorporation. Cale used the equity method to account for the investment. The following information is available for Kaltop's assets, liabilities, and stockholders' equity accounts: Kaltop earned net income for 2003 of $126,000 and paid dividends of $48,000 during the year In Cale's accounting records, what amount would appear on December 31, 2003 (assuming amortization expense equals $1,600) for Equity in Subsidiary Earnings? If Cale Corp. had net income of $444,000, exclusive of the investment, what is the amount of Consolidated Net Income?