Happy Co. has owned 80% of the share captial of Good Co. since the date of Good Cos incorporation. You are provided the following information from their latest balance sheets: (1) In Happys statement, there is an asset account showing 80,000 $1 ordinary shares in Good Co. at cost: $ 80,000. (2) In Happys statement, there is an equity account showing $1 ordinary shares: $250,000. (3) In Happys statement, there is an equity accounting showing Retained profits: $60,000. (4) In Good statement, there is an equity account showing: $1 ordinary shares: $100,000. (5) In Goods statement, there is an equity account showing: Retained profits: $30,000. Required to calculate the following items in the consolidated statement of financial position: (1) Non-controlling interests (2) Equity attributed to Happy