On January $1,2024,$ Pasture Company acquires $80\%$ of Spring Company for $$1,900,320$ in cash consideration. Spring's stock is not actively traded, and therefore its total fair value must be implied. Spring$$s acquisition$-$date total book value was $$1,887,000.$

The fair value of Spring$$s recorded assets and liabilities equaled their carrying amounts. However, Spring had two unrecorded assets$$a trademark with an indefinite life and estimated fair value of $$271,950$ and licensing agreements estimated to be worth $$199,800$ with four$-$year remaining lives. Any remaining acquisition$-$date fair value in the Spring acquisition was considered goodwill.

During $2024,$ Spring reported $$190,920$ net income and declared and paid dividends totaling $$55,500.$ Also in $2024,$ Pasture reported $$388,500$ net income, but neither declared nor paid dividends.

Required:

What amount should Pasture assign to the $20$ percent noncontrolling interest of Spring at the acquisition date?

How much of $2024$ consolidated net income should be allocated to the noncontrolling interest?

What amount of $2024$ dividends should be allocated to the noncontrolling interest?

What amount of noncontrolling interest should appear in the owners$$ equity section of Pasture$$s consolidated balance sheet at December $31,2024?$