Assume the following facts relating to an 80% owned subsidiary company:

BOY Stockholders Equity	$600,000
BOY AAP assets	50,000
Net income of subsidiary (not including [A] asset depreciation and amortization)	125,000
AAP assets depreciation and amortization expense	20,000
Dividends declared and paid to noncontrolling shareholders	2,500

What is the amount reported as noncontrolling equity at the end of the year? answer: 148,500. Please show me the work