On January 1, 2018, Jannis Inc. acquired 88% of Techtron Co. by paying $814,000 cash. There is no active trading market for Techtron stock. Techtron reported a Common Stock account balance of $350,000 and Retained Earnings of $478,500 at that date. Jannis determined that equipment owned by Techtron was undervalued at the date of acquisition by $52,000, with a 10- year remaining life. Any remaining fair value was assigned to Goodwill. Techtron earned $142,500 in 2018 and $187,500 in 2019 with dividend payments of $25,000 and $30,000, respectively. Without regard for this investment, Jannis had income of $508,000 in 2016 and $464,000 in 2019.

A) Prepare the Schedule as of January 1, 2018, including the allocation of goodwill.

B) Calculate the non-controlling interest balance as of Dec. 31, 2019?