Anderson, Inc. has owned 70% of its subsidiary, Arthur Corp., for several years. The consolidated balance sheets of Anderson, Inc. and Arthur Corp. are presented below: 2021 2020 Cash $ 8,000 $ 26,000 Accounts Receivable (net) 75,000 54,000 Inventory 100,000 89,000 Plant & Equipment (net) 156,000 170,000 Copyright 16,000 18,000 $ 355,000 $ 357,000 Accounts payable $ 60,000 $ 51,000 Long-term Debt 0 35,000 Noncontrolling interest 27,000 25,000 Common stock, $1 par 100,000 100,000 Retained earnings 168,000 146,000 $ 355,000 $ 357,000