Khan Inc. acquired 70% of the outstanding shares of Winnipeg Ltd. on July 31, Year 4 for $770,000. Winnipeg's statement of financial position on this date was as follows:

WINNIPEG LTD.
STATEMENT OF FINANCIAL POSITION
At July 31, Year 4
	Carrying Amount		Fair Value
Plant and equipment (net)	$	951,000	$	1,100,000
Patents				120,000
Current assets		475,000		510,000
	$	1,426,000
Ordinary shares	$	200,000
Retained earnings		486,000
Long-term debt		412,000		435,000
Current liabilities		146,000		146,000
	$	1,371,000

Required: (a) Calculate non-controlling interest for the consolidated statement of financial position. (Omit $ sign in your response.)

Non-controlling interest $

(b) Prepare a schedule to calculate and allocate the acquisition (b) differential. (Negative amounts and amounts to be deducted should be indicated by a minus sign.)