How rights are calculated are non$-$controlling interest?

P3-9 consolidaicd balance sheet workpapers (excess allocated to equipment and goodw\!') pam Corporation purchased 90 percent of Sun Corporation's outstanding stock for S cash on January 1, 2016, when Sun's stockholders' equity consisted of capital stock and retained earnings. The excess was allocated S3,200.000 to undervalued equipment with an eight-year remaining useful life and to goodwill. Sun's net income and dividends for 2016 were and respectively. Comparative balance sheet data for Pam and Sun Corporations at December 31. 2016, are follows (in thousands): Cash Receivablesnet Dividends receivable Inventory Land Buildingsnet Equipmentnet Investment in Sun Accounts payable Dividends payable Capital Stock Retained earnings Pam 1,200 2,400 360 2,800 2,400 8,000 6.000 15.120 S38.280 s 1.200 2,000 28,000 7.080 $38,280 Sun s 800 1,600 2.400 2.800 4.000 3,200 S14.800 2,400 400 8.000 4.000 $14,800 u I R E D Prepare consolidated balance sheet workpapers for Pam Corporation and Subsidiary on Decem- ber 31, 2016.