K Company acquired 80 percent of the outstanding shares of Duo Company by paying $420,000 in cash. The fair value of Duos identifiable assets is $630,000, and the liabilities assumed by K Co. in this business combination are $205,000.

a. Please calculate the total amount of goodwill on the B/S this year. Also indicate the amount of goodwill that belongs to the noncontrolling interest account on B/S.