Large Ltd. purchased 75% of Small Company on January 1, Year 6, for $615,000, when the statement of financial position for Small showed common shares of $450,000 and retained earnings of $150,000. On that date, the inventory of Small was undervalued by $45,000, and a patent with an estimated remaining life of five years was overvalued by $68,000.

Small reported the following subsequent to January 1, Year 6:

	Profit (Loss)			Dividends
Year 6	$	100,000		$	30,000
Year 7		(40,000	)		15,000
Year 8		95,000			45,000

A test for goodwill impairment on December 31, Year 8, indicated a loss of $19,800 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	$	550,000
Profit		250,000
Dividends		(65,000	)
Retained earnings, end	$	735,000

Compute the following on the consolidated financial statements for the year ended December 31, Year 8: (Omit $ sign in your response.)

(i) Goodwill

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 $

(iv) Profit attributable to Larges shareholders

Profit attributable to Larges shareholders $

(v) Profit attributable to non-controlling interest

Profit attributable to non-controlling interest