Magellan Cor. acquired 80% of Dipper Cor. on lanuary 1, 2016, for $ 200,000. At that date. Dipper reported common stock of $ 75,000 and retained earnings of $ 150.000. Any excess is assigned to equipment, which had a tair value $ 25,000 greater than book value and a remaining life of five years. Dipper reported net income of $ 40,000 and paid dividends of $ 20,000 2016. Based on the preceding information. What the consolidated balance for the non-controlling interest will be reported on Dec 31, 20167 Select one Oa. 50,00R Ob.53,000 O'c 54,000 Da 58.000