Please solve for the incorrect values:

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 $30,000 during this period. Sales Cost of goods sold Operating expenses Dividend income Arriba $ (600,000) 300,000 174,000 (24,000) $ (150,000) Abajo $ (300,000) 140,000 60,000 $ (100,000) Net income In 2020, intra-entity gross profits of $30,000 on upstream transfers of $90,000 were deferred Into 2021. In 2021 Intra-entity gross profits of $40,000 on upstream transfers of $110,000 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.) Answer is complete but not entirely correct. a. Sales Cost of goods sold Operating expenses Dividend income Consolidated net income Noncontrolling interest in consolidated net income Controlling interest in consolidated net income Income tax expense Amount $ 790,000 $ 300,000 X $ 234,000 $ 0 $ 256,000 $ 18,000 $ 238,000 X 45,360 b. $