On January 1, 2013, Riney Co. owned 80% of the common stock of Garvin Co. On that date, Garvin's stockholders' equity accounts had the following balances:

The balance in Riney's Investment in Garvin Co. account was $552,000, and the non-controlling interest was $138,000. On January 1, 2013, Garvin Co. sold 10,000 shares of previously unissued common stock for $15 per share. Riney did not acquire any of these shares.

What is the balance in Non-controlling Interest in Garvin Co. after the sale of the 10,000 shares of common stock?

$138,000.$101,000.$280,000.$230,000.$168,000.