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EXHIBIT $4$: Calculation of Consolidated Net Income SPECIFIC INSTRUCTIONS: Only the BLUE CELLS will be marked. The black numbers are "CHECK FIGURES" to ensure you are on the right track. If a cell is zero, insert a zero. If left blank and the correct answer is zero, there will be no marks assigned. Using the drop$-$down boxes provided, select the transaction requiring adjustment in this calculation $($read carefully!$).$ USE CELL REFERENCING TO EARLIER TABS TO AVOID ANY TYPOS! Numbers to be added are to be shown as positive adjustments, while numbers to be subtracted are to be shown as negative adjustments. The financial statements of Post Corporation and Sage Corporation are presented in the Exhibit $6$ tab. Step $4$: Calculation of Consolidated Net Income Time perioc Net income of POST $($cost method$)$ Less: Post Corporation net income $-$ own operations $\backslash (\backslash$pm $\backslash )$ Downstream adjustments $($Intercompany transactions to Eliminate$)$: Realized after$-$tax profit in beginning inventory POST Corporation $-$ adjusted net income Net income of SAGE SAGE Corporation $-$ adjusted net income CONSOLIDATED NET INCOME Attributable to: Shareholders of POST Co$.$ Non$-$controlling interest