2. On January 1,2021 , Eagle Company acquired 70% of Coop Incorporated by paying $660,000. This included a $30,000 control premium. Coop reported common stock on that date of $420,000 with retained eamings of $252,000. A building was undervalued in the company's financial records by $28,000. This building had a ten-year remaining life. Copyrights of $80,000 were to be recognized and amortized over 20 years. Coop eamed income and paid cash dividends as follows: On December 31, 2023, Eagle owed $30.800 to Coop. There have been no changes in Coop's common stock account since the acquisition. Required: 1. If the equity method had been applied by Eagle for this acquisition, what were the consolidation entries needed as of December 31.2023? 2. What is the Net Income Attributable to Noncontrolling interests for year 2023