On December 31, 2020, Tamarisk Company purchased a controlling interest in Sheffield Company for $1,160,000. The consolidated balance sheet on December 31, 2020 reported noncontrolling interest in Sheffield Company of $290,000. On the date of acquisition, the stockholders' equity section of Sheffield Company's balance sheet was as follows: (a) Compute the noncontrolling interest percentage on December 31, 2020. Noncontrolling interest