b. If consolidated financial statements are prepared at December 31, 20X5, what amount will be assigned to the noncontrolling interest in the consolidated balance sheet? (Round your answer to nearest whole dollar amount.)

Cash$28,700

Accounts Receivable64,600Inventory90,400

Buildings and Equipment (net)218,000Cost of Goods Sold105,400Depreciation Expense24,100

Other Operating Expenses30,860Dividends Declared14,200

Accounts Payable$33,320

Notes Payable124,000

Common Stock85,200

Retained Earnings

132,500

Sales201,240

Total$576,260$576,260