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Jabba Ltd acquired a 70 per cent interest in Han Ltd on 30 June 2022 for $2 000 000. On the same date, Han Ltd

Jabba Ltd acquired a 70 per cent interest in Han Ltd on 30 June 2022 for $2 000 000. On the same date, Han Ltd acquired a 60 per cent interest in Leia Ltd for a cash consideration of $1 600 000. The purchase price represents the fair value of consideration transferred for both investments. The share capital and retained earnings at the date of acquisition are as follows:

Han Ltd Leia Ltd
Share capital 2 000 000 1 600 000
Retained earnings 600 000 800 000
Total 2 600 000 2 400 000

What is the non-controlling interest in Han Ltd and Leia Ltd, respectively, on the date of acquisition using the partial goodwill method? (Round to the nearest dollar.)

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