On January 1, 2024 James Corporation acquired a 90% interest in Thomas Company for 360,000 when Thomas stockholders equity was 400000 with common stock of 200000 and retained earnings of 200000. On january 1 2024 thomas company purchased 10% interest in james company for 90000 when james total stockholders equity was 900000 with common stock of 500000 and retained earnings of 400000. at year end net income for james 150000 and thomas net income 130000. What is controlling interest share of consolidated net income and noncontrolling interest shares for 2024?