On January 1, 2020, Father Corporation exchanged $390,000 for 60% of Son Corporation. The consideration transferred by Father provided a reasonable basis for assessing the total 1/1/20, fair value of Son Corporation. Sons acquisition date balance sheet follows:

Current assets	$	15,400		Liabilities	$	233,000
Property and equipment (net)		269,400		Common stock		100,000
Patents		208,200		Retained earnings		160,000
Total Assets	$	493,000		Total Liab and SE	$	493,000

On January 1, 2020, Father assessed the carrying amount of Sons equipment (5-year remaining life) to be undervalued by $53,000. Father also determined that Son possessed an unrecorded customer base (10-year remaining life) worth $327,200. Sons acquisition-date fair values for its current assets and liabilities were equal to their carrying amounts. Any remaining excess of Sons acquisition-date fair value over its book value was attributed to goodwill.

The companies financial statements for the year ending December 31, 2021, follow:

	Father				Son
Sales	$	(617,700	)		$	(442,500	)
Cost of goods sold		313,100				207,000
Operating expenses		150,500				111,500
Equity in Son earnings		(48,408	)			0
Separate company net income	$	(202,508	)		$	(124,000	)
Retained earnings 1/1	$	(821,600	)		$	(334,300	)
Net income		(202,508	)			(124,000	)
Dividends declared		50,000				30,000
Retained earnings 12/31	$	(974,108	)		$	(428,300	)
Current assets	$	216,400			$	95,500
Investment in Son		498,996				0
Property and equipment (net)		851,000				273,000
Patents		151,800				161,500
Total assets	$	1,718,196			$	530,000
Liabilities	$	(424,088	)		$	(1,700	)
Common stockFather		(320,000	)			0
Common stockSon		0				(100,000	)
Retained earnings 12/31		(974,108	)			(428,300	)
Total liabilities and owners equity	$	(1,718,196	)		$	(530,000	)

At year-end, there were no intra-entity receivables or payables.

Required

1. Prepare SAIDE worksheet entries to consolidate these two companies as of December 31, 2021.

2. Determine the 12/31/21 Non-Controlling Interest Balance.