On January 1, 2024, Pasture Company acquires 80% of Spring Company for $1,968,800 in cash consideration. The remaining 20 percent noncontrolling interest shares had an acquisition-date estimated fair value of $492,200. Spring's acculistion-date total book value was $1,955,000 The fair value of Spring's recorded assets and liabilities equaled their carrying amounts. However, Spering had two unrecorded assetsa trademark with on indefinite life and estimated fair value of $281,750 and licensing agreements estimated to be worth $2,07,000 with four-year remaining lives. Any remaining acquisition-date fali value in the Spring acquisition was considered goodwili. During 2024, Spring reported $197,800 net income and declared and paid dividends totaling $57,500, Also in 2024, Pasture reported $402,500 net income, but nelther declared nor paid dividends. Required: a. What amount should Pasture assign to the 20 percent noncontrolling interest of Spring ot the acquisition date? b. How much of 2024 consolidated net income should be allocated to the noncontrolling interest? c. What amount of 2024 dividends should be allocated to the noncontroling interest? d. What amount of noncontrolling interest should oppear in the owner's' equity section of Pasture's consolidated balance sheet at December 31, 2024