Help Please, not sure where I am going wrong with this one. ,

Arriba and its 80 percent-owned subsidiary (Abajo) reported the following figures for the year ending December 31, 2021 (credit balances indicated by parentheses). Abajo paid dividends of $45,000 during this period. Sales Cost of goods sold Operating expenses Dividend income Net income Arriba Abajo $(900,000) $(450,000) 450,000 210,500 261,000 90,000 (36,000) $(225,000) $(149,500) In 2020, intra-entity gross profits of $45,000 on upstream transfers of $135,000 were deferred into 2021. In 2021 intra-entity gross profits of $59,500 on upstream transfers of $164,000 were deferred into 2022, a. What amounts appear for each line in a consolidated income statement for the year ending December 31, 2021? b. What income tax expense should appear on the consolidated income statement if each company files a separate return? Assume that the tax rate is 21 percent. (For all requirements, input all amounts as positive values.) a Answer is not complete. Amount Sales $ 1,186,000 Cost of goods sold $ 451,500 Operating expenses $ 351,000 Dividend income S Consolidated net income $385.000 Noncontrolling interest in consolidated net income $ 27,000 Controlling interest in consolidated net income S 358,000 Income tax expense b