Paque Corporation owns 90% of the common stock of Segal Company. The stock was purchased for $810,000 on January 1, 2022, when Segal Company’s retained earnings were $150,000. Financial data for 2026 are presented here:

The January 1, 2026, inventory of Paque Corporation includes $45,000 of profit recorded by Segal Company on 2025 sales. During 2026, Segal Company made intercompany sales of $300,000 with a markup of 20% of selling price. The ending inventory of Paque Corporation includes goods purchased in 2026 from Segal Company for $75,000.

Required:
A. Prepare the consolidated statements workpaper for the year ended December 31, 2026.
B. Prepare a T- account calculation of controlling interest in consolidated net income for the year ended December 31, 2026.

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Sales Dividend Income Total Revenue Cost of Goods Sold: Beginning Inventory Purchases Paque Corporation $1,650,000 54,000 1,704,000 225,000 1,275,000 Segal Company $ 795,000 795,000 165,000 525,000