Bang Company purchased 80% of the net assets of Bing Company for 4,000,000. On the date of acquisition, the non-cash assets of Bing Company whose book values did not equal their fair values were inventories which were overstated by 10,000; land which was understated by 30,000 and liabilities which was understated by 5,000. The consolidated Statement of Financial Position of both companies reported goodwill-full of 15,000. Determine the non-controlling interest in net assets of Bing Company to be reported in the consolidated Statement of Financial Position.