P Company owns an 80% interest in S Company. During 2017, S sells merchandise to P for $150,000 at a profit of $30,000. On December 31, 2017, 50% of this merchandise is included in P's inventory. Income statements for P and S are summarized below: 
Controlling interest in consolidated net income for 2017 is:
Definitions:
Maternal-child Health
A field of study and practice focusing on delivering health care services and promoting health strategies for mothers and their children.
Public Health
The science and practice of protecting and improving the health of communities through education, policy-making, and research for disease and injury prevention.
Ecomap Diagram
A graphical representation that shows the social and personal relationships of an individual with his or her environment, used in social work and family therapy.
Tumultuous Relationships
A term describing relationships characterized by confusion, disorder, and emotional upheaval.
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