On January 1, 2011, Pen Corporation purchased a 60 percent interest in Sal Corporation at book value (equal to fair value). At that time, Sal owned a 60 percent interest in Tip Corporation (acquired at book value equal to fair value) and a 15 percent interest in Win Company. The four companies had the following separate incomes and dividends for 2011 (all amounts are in thousands of dollars and separate income does not include investment income or dividend income):
Separate Income Dividends
Pen Corporation ..................... $1,600 ......................... $600
Sal Corporation ....................... 1,000 ........................... 400
Tip Corporation ........................ 400 ........................... 200
Win Company .......................... 600 ............................ 200
REQUIRED
Determine the controlling and noncontrolling interest shares of consolidated net income.