acquired 54 000 shares of the common stock Company on January 1 , 2011 cash The section of Company's balance sheet on that date was as follows Common stock $ 600.000 Other contributed capital $ 80 000 Retained earnings $ 320.000 Total $ 1 the date of acquisitions Company owed P Company $ 10.000 in Accounts Payable The between the value implied by the purchase price of the investment and the back value of the net assets acquired relates to subsidiary landi Required Present in general journal the elimination entries for the preparation of a consolidated balance sheet workspaper on 1 2017 1, 060, 000 On December 31 2020 Company purchased a controlling interest in Company for $ . The consolidated balance sheet on December 31 , 2020 reported noncontrolling interest in Company of $ 265.000 On the date of acquisition , the stockholders ' equity section of Company's balance sheet was as follows Common stock $ 520,000 Other contributed capital $ 380,000 Retained earnings $ 280,000 Total $ 1.180,000 Required 1. Compute the noncontrolling interest percentage on December 31 , 2020 .