Martin purchased 80% of Lewis for $750,000 on January 1, 20x1. The excess due to undervalued equipment is to be amortized over four years. Total excess of cost over book value including that of the non-controlling interest was $12,000. During 20x1, Lewis sold inventory for a profit of $8,000 to Martin which is still in their inventory at December 31, 20x1. During 20x2, Lewis sold to Martin inventory costing $40,000 for $50,000. At year end, 25% of that inventory is still on hand in the inventory of Martin. Lewis reported income of $200,000 in 20X2. For 20x2, using the equity method, record the profits from Lewis on the books of Martin. Dr. Cr. Determine the Non-Controlling Interest in the Lewis income for 20x2