A company acquires 80% of D company for $600,000 on January, 2020. D company reported common stock of $300,000 and retained earnings of $210,000 on that date.

Equipment was undervalued by $40,000 and buildings were undervalued by $50,000, each having a 10-year remaining life. Any excess consideration transferred over fair value

was attributed to goodwill with an indefinite life. Based on annual review, goodwill has not been impaired. During 2020, D company reported net income of $90,000 and

paid dividends of $30,000. Assume that equity method is applied. What is the acquisition value attributable to the non-controlling interest in D company at January 1,2020?

What is the non-controlling interest in dividends of D company at December 31, 2020