AAA Inc. acquired 75% of BBB Inc. on January 1, 2018 for $230,000, when BBB's Common Shares and Retained Earnings were worth $60,000 and $190,000 respectively. BBB's fair values approximated their book values on that day. During 2018, investment Income loss (AAA's share) in the amount of ($5,000) was recorded in AAA's "Investment in BBB"s account. During 2019, investment income in the amount of $29,000 (AAA's share) was recorded in AAA's investment in BBB's account. As well during 2019, BBB declared an overall dividend of $12,000.
a) Compute BBB's net income / loss for both 2018 and 2019.
b) Compute the balance in the non-controlling interest account as at December 31, 2019.