5. At the beginning of X5, Renxin Company purchased 70% equity of Renhe Company for $1,250,000 to gain control over Renhe Company, and the non-controlling interests were measured according to the proportion of identifiable net assets. The equity amount of Renhe Company on that day was $1,500,000, and the book amount of the identifiable assets and liabilities of the Company was equal to the fair value. The amount of goodwill on the consolidated balance sheet of Renxin Company and Renhe Company X5 on December 31 is: (A) $0. (B) $130,000. (C) $200,000. (D) $400,000.

6. Continuing from the above question, if Renhe Companys X5 annual net profit is $500,000, and a cash dividend of $400,000 is declared and distributed that year, what is the non-controlling interest on the consolidated balance sheet on December 31, X5? (A) $0. (B) $450,000. (C) $480,000. (D) $600,000.