D Question 14 3 pts On January 1, 2021, Yorba Linda Co. acquired 80% of the common stock of Anaheim Co. for $135,000. On that date, Anaheim had assets with a book value of $250,000 and liabilities with a book value of $90,000. The fair values of assets exceeded their book values by $22,624, while the fair values of liabilities were equal to their book values. What is the value of the non-controlling interest on the date of acquisition? (Round to the nearest dollar). MacBook Pro