On January 1, 2013, Telconnect acquires 70 percent of Bandmor for $490,000 cash. The remaining 30 percent of Bandmors shares continued to trade at a total value of $210,000. The new subsidiary reported common stock of $300,000 on that date, with retained earnings of $180,000. A patent was undervalued in the companys financial records by $30,000. This patent had a 5-year remaining life. Goodwill of $190,000 was recognized and allocated proportionately to the controlling and noncontrolling interests. Bandmor earns net income and declares cash dividends as follows: Year Net Income Dividends 2013 $ 75,000 $ 39,000 2014 96,000 44,000 2015 110,000 60,000 On December 31, 2015, Telconnect owes $22,000 to Bandmor B.If Telconnect has applied the initial value method, prepare Entry C for 2015 consolidation. c. If Telconnect has applied the partial equity method, prepare Entry C for 2015 consolidation d. What noncontrolling interest balances will appear in consolidated financial statements for 2015