Answer this:

On January 1, 2017, PNT Inc. purchased 80% of the shares of SUB Co. The investment is recorded at cost by PNT. At the date of the acquisition, SUB retained earnings was $5,000 and NCI was determined to be $2,000. Carrying values equalled book values of SUB except for building with a fair value in excess of book value of $1,000 (useful life 20 years). At December 31, 2020, SUB had retained earnings of $5,900. On January 1, 2019, land was sold by PNT to SUB for a gain of $450. SUB still has this land at Dec 31, 2020. At December 31, 2020, PNT has in inventory, items purchased from SUB during the year for $900 to yield a gross profit of 40%. Taxes are 30% Required: Show and label calculations. Calculate non-controlling interest on PNT Inc.'s Dec 31, 2020 balance sheet