1) On January 2, 2019, Parca Corporation acquired 70 percent interest in Saif Corporation on for $2,800,000. Parca's capital stock and retained earnings were $7,200,000 and $3,200,000 respectively, while Saif's capital stock and retained earnings were $2,000,000 and $400,000 respectively..

Net income and dividends for 2019 for the affiliated companies were as follows: (in thousands):

Parca Saif

Net income $1,200 $360

Dividends declared 720 200

Dividends payable December 31, 2019 360 100

Required: Calculate the amounts that should appear in the consolidated balance sheet on December 31, 2019 for the following items:

1. Capital stock
2. Goodwill
3. Non-controlling interest
4. Dividends payable.