Edgar Co. acquired 60% of Stendall Co. on Jan 1, 2011. During 2011, Edgar made several sales of inventory to Stendall. The cost and selling price of the goods were $140,000 and $200,000, respectively. Stendall still owned one-fourth of the goods at the end of 2011. Sonsolidated cost of goods sold for 2011 was $2,140,000 because of a consolidating adjustment for intra-entity sales less the entire profit remaining in Stendall's ending inventory. How would noncontrolling interest in net income have differed if the transfers had been for the same amount and cost, but from Stendall to Edgar?
A. Noncontrolling interest in net income would have decreased by $6,000
B. Noncontrolling interest in net income would have decreased by $56,000
C. Noncontrolling interest in net income would have decreased by $18,000
D. Noncontrolling interest in net income would have increased by $20,000