During $2021,$ Seidel reported $$194,360$ net income and declared and paid dividends totaling $$56,500.$ Also in $2021,$ Ackerman reported $$395,500$ net income, but neither declared nor paid dividends.

a$.$ What amount should Ackerman assign to the $20$ percent noncontrolling interest of Seidel at the acquisition date?

b$.$ How much of $2021$ consolidated net income should be allocated to the noncontrolling interest?

c$.$ What amount of $2021$ dividends should be allocated to the noncontrolling interest?

d$.$ What amount of noncontrolling interest should appear in the owners' equity section of Ackerman's consolidated balance sheet at December $31,2021?$

Answer is complete but not entirely correct.

$\backslash$table$[[$a$.,$Value to be assigned to noncontrolling interest $(NCl)$ at acquisition date,$$,483,640$