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 $440,000 and retained earnings of $140,000. On that date, the inventory of Small was undervalued by $44,000, and a patent with an estimated remaining life of five years was overvalued by $66,000. Small reported the following subsequent to January 1, Year 6: Profit (Loss) Dividends Year 6 $ 96,000 $ 29,000 Year 7 (39,000 ) 14,000 Year 8 94,000 44,000 A test for goodwill impairment on December 31, Year 8, indicated a loss of $19,700 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: Retained earnings, beginning $ 540,000 Profit 240,000 Dividends (66,000 ) Retained earnings, end $ 714,000

iv) Profit attributable to Larges shareholders Profit attributable to Larges shareholders $

(v) Profit attributable to non-controlling interest Profit attributable to non-controlling interest $