Kasick Co. acquired 80% of the common stock of Barock Corp. for $1,600,000. The fair value of Barock's net assets was $1,850,000, and the book value was $1,500,000. The fair value of non-controlling interest shares of Barock Corp. is 400,000. There are no revaluations of the acquired companys identifiable net assets. Required: a) How much of the goodwill or bargain is allocated to the controlling interest? b) How much of the goodwill or bargain is allocated to the non-controlling interest?