: 49 . 20 () 21 21 19 18 1 16 15 14 13 12 11 10 8 22 Pen corporation acquired 80% of syn,s company common stock for 360,000 $con January 1 2015, when Syns stockholders equity consisted of $300,000 capital common stock 15000 shares for 20 $ per share) and 5 30,000 retained earnings. Non-controlling interest equal: 0 000 = (30,000 th 20, 0) . 3 en corporation acquired 17500 shares of syn company common stock for 305 per share on January 1 2015 when synstockholders exulty consisted of $300.000 capital common stock 15000 shares for 20