Assume that a Parent owns 80 percent of a Subsidiary that has 6 percent preferred stock outstanding with a reported par value of $2,520,000. Aside from the preferred dividends, no other dividends are paid (i. e., no dividends are paid to the common shareholders). The Parent owns none of the preferred stock. Assume that the Subsidiary reports net income of $409,500. During the year, the Parent company reported $913,500 of (pre-consolidation) income from its own operations (i. e., prior to any equity method adjustments by the Parent company). Compute the amount of consolidated net income attributable to the noncontrolling interest and the amount of net income attributable to the controlling interest.