Prepare computations (subsidiary stock mutually held, no unrealized profits)

Intercompany investment percentages and 2011 earnings for three affiliates are as follows:

Percentage Interest in Sad

Percentage Interest in Two

Separate Earnings

Pad Corporation

70%

$200,000

Sad Corporation

80%

120,000

Two Corporation

10%

80,000

REQUIRED: Compute controlling share of consolidated net income and noncontrolling interest share for 2011.