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Kenzie Company acquired 7 0 % of McCready Company on January 1 , 2 0 2 4 . During 2 0 2 4 , Kenzie

Kenzie Company acquired 70% of McCready Company on January 1,2024. During 2024, Kenzie made several sales of inventory to McCready. The cost and sales price of the goods were $150,000 and $220,000, respectively. McCready still owned one-fourth of the goods at the end of 2024. Consolidated cost of goods sold for 2024 was $2,280,000 due to a consolidating adjustment for intra-entity transfers less intra-entity gross profit in McCreadys ending inventory.
How would net income attributable to the noncontrolling interest be different if the transfers had been for the same amount and cost, but from McCready to Kenzie?

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