I need the following answered:

PAR Inc. purchased 70% of SUBS Inc. on January 1, 2020 for $2,100,000. SUBS's common shares and retained earnings were worth $850,000 each on that date. SUBS uses the cost method internally to account for the investment. The acquisition differential was allocated as follows: Trademark $38,000 (which had not been previously recorded} Inventory $10,000 [fair value in excess of book value} The balance was allocated to goodwill. The trademark had an estimated remaining useful life of 12 years from the date of acquisition. In 2020, PAR's net income was $300,000 and SUBS's net income was $22,000. During 2020, SUBS declared and paid $20,000 in dividends to shareholders on record. Required: a] Calculate PAR's consolidated income for 2020. b] Calculate income attributable to PAR for 2020. c] Calculate income attributable to non-controlling interest for 2020. d] Calculate noncontrolling interest as reflected in equity a=t December 31, 2020