Q a$)$ Given in pictures

A b$)($b$)$ Calculate consolidated net income attributable to X Co$.$s shareholders for each of Years $3$ and $4.($Omit $ sign in your response.$)$

Consolidated Net Income

Year $3$ $

Year $4$ $

$($c$)$ Prepare a statement showing the changes in non$-$controlling interest in each of Years $3$ and $4.($Net loss amount should be indicated with a minus sign and input all other amounts as positive values. Omit $ sign in your response.$)$

Changes in Non$-$controlling Interest

Years $3$ and $4$

$

$

$($d$)$ Now assume that X Co$.$ is a private company, uses ASPE, and chooses to use the equity method. Calculate the balance in the Investment in Y Co$.$ account as at December $31,$ Year $4.($Omit $ sign in your response.$)$

Investment in Y Co$.-$ December $31,$ Year $4$ $