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Need help finding Noncontrolling interest for the year the above entries are wrong. ADAMS CORPORATION AND BARSTOW, INC. Consolidation Worksheet For Year Ending December 31,

Need help finding Noncontrolling interest for the year the above entries are wrong.

ADAMS CORPORATION AND BARSTOW, INC.
Consolidation Worksheet
For Year Ending December 31, 2021
Non-
Adams Barstow controlling Consolidated
Accounts Corp. Inc. Debit Credit Interest Totals
Revenues (940,000) (280,000) (1,220,000)
Cost of goods sold 480,000 90,000 570,000
Depreciation expense 100,000 55,000 (E) 6,000 161,000
Amortization expense - (E) 5,000 5,000
Interest expense 40,000 15,000 (E) 4,000 59,000
Investment income (108,000) (I) 108,000 0
Separate company net income (428,000) (120,000) (425,000)
Consolidated net income
NI to noncontrolling interest (10,500) 10,500
NI to Adams Corporation (414,500)
Retained earnings, 1/1 (1,367,000) (340,000) (C) 13500 (1,367,021)
(S) 340,000
Net income (428,000) (120,000) (428,000)
Dividends declared 110,000 70,000 (D) 63,000 7,000 110,000
Retained earnings, 12/31 (1,685,000) (390,000) (1,685,000)
Current assets 610,000 250,000 860,000
Investment in Barstow 702,000 (D) 63,000 (C) 13,500 0
(S) 468,000
(I) 108,000
(A) 175,500
Land 380,000 150,000 (A) 30,000 560,000
Buildings 490,000 250,000 (E) 2,000 (A) 18,000 724,000
Equipment 873,000 150,000 (A) 32,000 (E) 8,000 1,047,000
Patents (A) 45,000 (E) 5,000 40,000
Goodwill (A) 90,000 90,000
Total assets 3,055,000 800,000 3,321,000
Notes payable (860,000) (230,000) (A) 16,000 (E) 4,000 (1,078,000)
Common stock (510,000) (180,000) (S) 180,000 (510,000)
Retained earnings, 12/31 (1,685,000) (390,000) (1,685,000)
Noncontrolling interest 1/1 (S) ??
(A) ??
Total liabilities and equity (3,055,000) (800,000) 934,500 863,000 (3,273,000)
Parentheses indicate credit balance.

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