Can you please check my work, i'm concerned my goodwill calculation maybe off and just want a second pair of eyes over my calculations.

Step Acquisitions On January 1, 2012, Porter Company bought a 20% interest in Salem Company for $275,000. Any difference between book value and the value implied by the price paid relates to the investee's inventory (turnover 1 year). During 2012, Salem reported net income of $110,000 and paid cash dividend s of $33,000. On January, 1 2013, Porter acquired an additional 70% by $1,347,500 cash. The consideration transferred by Porter in its second acquisition of Salem represents the best available evidence for measuring the fair value of Salem Company at January 1, 2013. Also, as of January 1, 2013, Porter assessed a $440,000 value to an unrecorded customer contract recently negotiated by Salem. The customer contract is anticipated to have a remaining life of 4-years. Salem's other assets and liabilities were judged to have fair values equal to their book values. Porter elects to continue applying the equity method to this investment for internal reporting purposes. At December 31, 2013, the following financial information is available for consolidation: BALANCE SHEET Porter Salem December 31, 2013 December 31, 2013 Current Assets Investment in Salem Company 316,800 594,000 0 Property, plant, and equipment 908,600 649,000 Patented Technology 935,000 407,000 Total Assets Liabilities Common Stock APIC R/E January 1, 2013 Net Income Dividend Paid Total Liabilities + Equity ? ? 1,650,000 1,430,000 99,000 990,000 198,000 942,700 550,000 220,000 660,000 165,000 (154,000) (44,000) ? ? INCOME STATEMENT Revenue Operating Expenses Income in Salem's earning 1,650,000 Porter Salem 2013 1,024,100 (676,500) ? 2013 418,000 (253,000) Gain (Loss) on revaluation of Investment IN Salem to fair value ? Net Income ? 165,000 Required: 1. Calculate the following amounts on Porter pre-consolidation 2013 statement a. Investment in Salem b. Income in Salem's earnings c. Gain (Loss) on Revaluation of Investment in Salem to fair value 2. Calculate the balance of NCI at December 31, 2013. Provide detail calculations. 3. Prepare a worksheet to consolidate the financial statements of these two companies as of December 31, 2013.