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

BOY stockholders' equity	$1,100,000
BOY AAP assets	100,000
Net income of subsidiary (not including [A] asset depreciation and amortization)	240,000
AAP assets depreciation and amortization expense	40,000
Dividends declared and paid to noncontrolling shareholders	5,000

Compute the amount reported as noncontrolling equity at the end of the year