Current Attempt in Progress On December 31, 2020, Bloom Company purchased a controlling interest in Splish Company for $1,300,000. The consolidated balance sheet on December 31, 2020 reported noncontrolling interest in Splish Company of $325,000. On the date of acquisition, the stockholders' equity section of Splish Company's balance sheet was as follows: (a) Compute the noncontrolling interest percentage on December 31, 2020. Prepare the investment elimination entry made to prepare a consolidated balance sheet workpaper. Any difference between book value and the value implied by the purchase price relates to subsidiary land. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)