On April 1, Pujols, Inc., exchanges $430,000 fair-value consideration for 70 percent of the outstanding stock of Ramirez Corporation.The remaining 30 percent of the outstanding shares continued to trade at a collective fair value of $165,000.Ramirez' identifiable assets and liabilities each had book values that equaled their fair values on April 1 for a net total of $500,000.During the remainder of the year, Ramirez generates revenues of $600,000 and expenses of $360,000 and paid no dividends, On a December 31 consolidated balance sheet, what amount should be reported as non-controlling interest? a.$219.000 b.237,000 c.234,000 d.250,500