On january 1, 2014, Donne Corporation acquired 60 percent of the outstanding voting stock of Rockme Company for $600,000 consideration. At the acquisition date, the fair value of the 40 percen noncontrolling interest was $400,000 and rockness assets and liabilities had a collective net fair value of $1,000,000 Doone uses the equity method in its internal records to account for its investment in Rockne. Rockne reports net income of $390,000 in 2015. Since being acquire, rockne has regularly supplied inventory to Doone at 25 percent more than cost. Sales to Doone amounted to $450,000 in 2014 and $550,000 in 2015. Approximately 35 percent of the inventory purchased during any one year is not used until the following year.

What is the noncontrolling interest sahre of tocknes 2015 income?

Prepare doones 2015 consolidation entris required by the intra-entity inventor transfers.