In January 1, 2014 James Company has acquired 85% of LuLu Company for $2,125,000 on the date of the acquisition the subsidiary had retained earnings $650,000 and a capital of $1,100,000.

Separate balance sheet as of 1 January 2014 for James and its Subsidiary.

Description	Parents	Subsidiary
Cash	60,000	35,000
Receivable	35,000	40,000
Land	1,550,000	550,000
Property	1,500,000	1,200,000
Investment in Subsidiary	2,125,000	-
Total asset	5,270,000	1,825,000
Account payable	50,000	60,000
Other liabilities	67,000	15,000
Capital stock	3,900,000	1,100,000
Retained earnings	1,253,000	650,000
Total equity and liabilities	5,270,000	1,825,000

Q-Calculate the Investment amount of the parent and Non-controlling interest in the subsidiary as of January 1, 2015, assuming that on the 31^st of December 2014, the subsidiary has distributed $10,000 of cash dividends and has a net income of $90,000.