Green Ltd purchased $90$ percent of the issued capital and in the process gained control over. Maroon Ltd on $1$ July $2018.$ Green Ltd paid cash consideration of $$3700000$ for Maroon Ltd at this time. The fair value of the net assets of Maroon Ltd at purchase was represented by:

Share capital $$3220000$

Retained earnings $740000$

Total $$3960000$

During the period ended $30$ June $2020,$ the following transactions were recorded:

b$)$ Maroon Ltd paid management fees of $$100000$ to Green Ltd$.$

c$)$ Maroon had an operating profit of $$405000.$

d$)$ Maroon Ltd declared a dividend of $$98000$ during the period.

e$)$ Green purchased inventory from Maroon for $$100000.$ The inventory cost Maroon Ltd $$85000$ and at the end of the Green has $35$ per cent of that inventory still on hand.

f$)$ Maroon$$s opening retained earnings was $$810000.$

g$)$ Goodwill has been determined to have been impaired by $$13600.$

h$)$ Companies in the group use perpetual inventory systems and accrue dividends when they are declared by subsidiaries.

i$)$ There were no other inter$-$company transactions. Ignore tax implications.

Required:

a$)$ Prepare the consolidation adjustments for the year ended $30$ June $2020,$ and based on the information provided above, calculate the non$-$controlling interest at $30$ June $2020.$