Cup owns 80% of Saucer. On January 1, 2016 Saucer sell Land (cost of $70,000) to Cup for $110,000. Cup holds the land until December 31, 2019 when it sells it to third parties for $170,000. What is required worksheet entry at December 31, 2019? (show account names and amounts) On January 1, 2019 High acquires 90% of Low for a cash payment of $600,000. At acquisition date, the book value of all of Low's assets and liabilities equaled their fair value with the exception of Building (10year remaining life) that had a book value of $400,000 and a fair value of $900,000. For full year 2019, Low has net income of $300,000. How much is the noncontrolling interest share of Low's net income for 2019