Assume the following facts relating to an 90% owned subsidiary company:

BOY stockholders equity	$900,000
BOY AAP assets	117,000
Net income of subsidiary (not including [A] asset depreciation and amortization)	216,000
AAP assets depreciation and amortization expense	36,000
Dividends declared and paid by subsidiary	18,000

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.