consolidated net income controlling retained earnings sub retained earnings (nci) decrease by $150,000 decrease by $150,000 no effect consolidated net income controlling retained earnings sub retained earnings (nci) decrease by $150,000 decrease by $120,000 decrease by $30,000 consolidated net income controlling retained earnings sub retained earnings (nci) decrease by $120,000 decrease by $120,000 no effect consolidated net income controlling retained earnings sub retained earnings (nci) decrease by $120,000 no effect decrease by $120,000 consolidated net income controlling retained earnings sub retained earnings (nci) no effect no effect no effect