On December 31, X1, Company A acquired an 80% equity interest in Company B for $922,000. The investment was treated using the equity method, and the non-controlling interest was measured at the fair value on the acquisition date of $228,000. Company B's shareholders' equity on the day was $1,000,000. Except for the overestimation of inventory by $15,000, the undervaluation of equipment by $75,000, and the undervaluation of notes payable by $10,000, the carrying amounts of other assets and liabilities were equal to their fair values. All the above inventories will be sold in X2, and the equipment can still be used for 6 years from the date of acquisition (with straight-line depreciation), and the notes payable will be due at the end of X5 (with straight-line amortization, discounted premium). The data of Company B's net profit and dividends from X1 to X3 are as follows: net income X3 220,000 X1 X2 250,000 280,000 Dividends (paid in June each year) 100,000 120,000 90,000 Trial: 1. Calculate the amount of goodwill attributable to non-controlling interests 2. Calculate the amount of investment income that should be recognized in Company A's account in X2 3. Calculate the balance of "Investment in Company B" in Company A's account at the end of X2 4. Calculate the net equity value of Company A in Company B at the end of X2 5. Calculate the unamortized difference attributable to non-controlling interests at the end of X3 6. Calculate the amount of investment income that should be recognized on Company A's account in X3 7. Calculate the net equity value of non-controlling interests in Company B at the end of X3 8. Calculate the balance of "Investment in Company B" in Company A's account at the end of X3