AL$-$ward Company acquired $80\%$ of AL$-$nor Company on Jan. $1,2020$ by $$500,000.$ The fair value of non$-$controlling interest is estimated by $$200,000$ while the book value of net assets was $$600,000(CS=$$$400,000$ and $RE=$$$200,000.$ The differences are attributed as following

Land $$15,000($Land is still on hand$)$

Equipment $$70,000($Equipment has remaining useful life $10$ years$)$

Remaining Balance of Differences is attributed to Goodwill. This Goodwill was impaired by $$4,000$ in $2020,$$$6,000$ in $2021$ while no impairment was reported in $2022$

At end of Dec$\mathrm{.}31,2020,2021,2022$ both companies reported net income and paid dividends as

Al$-$Ward Income

$2020$

$2021$

$2022$

Al$-$Nor

income Dividends

$$100,000$

$$40,000$

$$200,000$

$$50,000$

$$150,000$

Answer following questions by filling the below table

$\backslash$table$[[$Items$,2020,2021,2022],[$Investment in S$,,,],[$Non$-$Controlling Interest,,,$],[($NCI$),,,],[$Goodwill $($GW$),,,],[$Consolidated Income,,,$],[$Income Assigned to $NCl,,,],[$Income Assiqned to $Cl,,,]]$