On December 31st, 2014, Pen Inc. purchased 70% of the common shares of Sen Corp. for S280,000. Any purchase price discrepancy is allocated to trade name with indefinite life On this date, Sen's shareholders' equity was as follows Common shares, (10,000 no par value shares outstanding) Preferred shares, 4%, cumulative, callable at $102, 200 shares outstanding Retained earnings S 100,000 20,000 120,000 $240,000 Total On December 31st, 2014, dividends on preferred shares were one year in arrears. Sen Corp Retained Earnings Statement For the year ended December 31st, 2015 Balance, Jan 1st, 2015 Net Income Balance, Dec 315t, 2015 S 120,000 80,000 200,000 Required: a. What is non-controlling interests on the consolidated balance sheet as at December 31t, 2014? What is net income attributable to non-controlling interests on the consolidated income statement for the year ended December 31, 2015? b