Johannes Inc. acquired 80 percent of Corner Brook Ltd. common shares on January 1 , Year 4 , for $736,000. At that date, the fair value of the non-controlling interest was $184,000. Corner Brook's balance sheet contained the following amounts at the time of the combination: During each of the next three years, Corner Brook reported net income of $116,000 and paid dividends of $56,000. On January 1 , Year 6, Johannes sold 9,400 of the Corner Brook shares for $256,000 in cash. Johannes used the equity method in accounting for its ownership of Corner Brook. Required: (a) Compute the balance in the investment account reported by Johannes on January 1 , Year 6 , before its sale of shares. (Omit $ sign in your response.) Required A Balance prior to sale of shares =$831,600 Required B (b) Prepare the entry recorded by Johannes when it sold the Corner Brook shares. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) (c) Calculate consolidated net income attributable to the noncontrolling interest for Year 6 and noncontrolling interest at the end of Year 6. (Omit $ sign in your response.)