On January 1, 2018, Epsilon, exchanged $213,600 for 30% of Zeta. Epsilon appropriately applied the equity method to this investment. At January 1, the book values of Zetas assets and liabilities approximated their fair values. On June 30, 2018 Epsilon paid $520,000 for an additional 65% of Zeta. The price paid for the 65% acquisition was proportionate to Zetas total fair value. At June 30, the carrying values of Zetas asset and liabilities approximated their fair values. Any remaining excess fair value was attributed to goodwill. Zeta reports the following amounts at December 31, 2018 (credit balances shown in parentheses): Revenues $(170,000) Expenses 100,000 Retained Earnings, January 1 (300,000) Dividend, September 1 20,000 Common Stock (400,000) Zeta revenue and expenses were distributed evenly throughout the year and no changes in Zetas stock have occurred. Using the acquisition method, answer the following questions: 1. What is the amount of goodwill recognized by Epsilon on its December 31 consolidate balance sheet? 2. What is the revaluation gain (or loss) reported by Epsilon for its 30% investment in Zeta on June 30? 8 3. What is the noncontrolling interest amount reported by Epsilon on its December 31 consolidated balance sheets?