Large Ltd. purchased 70% of Small Company on January 1, Year 6 , for $630,000, when the statement of financial position for Small showed common shares of $530,000 and retained earnings of $230,000. On that date, the inventory of Small was undervalued by $59,000, and a patent with an estimated remaining life of five years was overvalued by $84,000. Small reported the following subsequent to January 1, Year 6 : A test for goodwill impairment on December 31, Year 8, indicated a loss of $20,600 should be reported for Year 8 on the consolidated income statement. Large uses the cost method to account for its investment in Small and reported the following for Year 8 for its separate-entity statement of changes in equity: (b) Compute the following on the consolidated financial statements for the year ended December 31, Year 8: (Omit \$ sign in your response.) (i) Goodwill (ii) Non-controlling interest on the statement of financial position Non-controlling interest $ (iii) Retained earnings, beginning of year Retained earnings, beginning of year $ x (iv) Profit attributable to Large's shareholders Profit attributable to Large's shareholders (v) Profit attributable to non-controlling interest Profit attributable to non-controlling interest $ x