Assume the following facts relating to a 90% owned subsidiary company: BOY stockholders' equity... BOY AAP assets.... Net income of subsidiary (not including [A] asset depreciation and amortization). AAP assets depreciation and amortization expense .. Dividends declared and paid by subsidiary $1,300,000 169,000 312,000 52,000 26,000 a. Compute the net income attributable to noncontrolling interests for the year. b. Compute the amount reported as noncontrolling equity at the end of the year