On January 1, 2015, Johnsonville Enterprises acquired 80 percent of Stayer Company’s outstanding common shares in exchange for $3,000,000 cash. The price paid for the 80 percent ownership interest was proportionately representative of the fair value of all of Stayer’s shares.

At acquisition date, Stayer’s books showed assets of $4,200,000 and liabilities of $1,600,000. The recorded assets and liabilities had fair values equal to their individual book values except that a building (10-year remaining life) with book value of $195,000 had an appraised fair value of $345,000. Stayer’s books showed a $175,500 carrying amount for this building at the end of 2015.

Also, at acquisition date Stayer possessed unrecorded technology processes (zero book value) with an estimated fair value of $1,000,000 and a 20-year remaining life. For 2015 Johnsonville reported net income of $650,000 (before recognition of Stayer’s income), and Stayer separately reported earnings of $350,000. During 2015, Johnsonville declared dividends of $85,000 and Stayer declared $50,000 in dividends.

Compute the amounts that Johnsonville Enterprises should report in its December 31, 2015, consolidated financial statement for the following items:

a. Stayer’s technology processes.

b. Stayer’s building.

c. Net income attributable to the controlling interest.

d. Net income attributable to noncontrolling interest.

e. Noncontrolling interest.