On January 1, 2016, Pantheon Company purchased 80% of Sardis Company $10 par common stock for $975,000 cash. The price paid for the 80% interest was proportionately representative of the fair value of all of Sardis shares. On the purchase date, the carrying amount of Sardis net assets was $1 million. The fair values of the assets acquired and liabilities assumed were the same as their carrying amounts on Sardis balance sheet except for plant assets (net) the fair value of which was $100,000 in excess of the carrying amount. The remaining useful life is 5 years. The balance in Sardis equity accounts were as follows: Common Stock, $10 par value--$100,000; Additional Paid in Capital--$600,000; and Retained Earnings--$300,000. For the year ended December 31, 2016, Sardis had net income of $190,000 and paid cash dividends totaling $125,000. For the year ended December 31, 2017, Sardis had net income of $200,000 and paid cash dividends totaling $125,000. Pantheon had net income (exclusive of equity in subs earnings) of $500,000 in 2017. Required: Compute the amounts that Pantheon should report in its December 31, 2017 consolidated financial statements for the following items: a. Net income attributable to the controlling interest. b. Net income attributable to the non-controlling interest. c. Non-controlling interest. d. Goodwill (assume no impairment loss).