On January 1, Beckman Inc, acquires 60 percent of the outstanding stock of Calvin for $ 62,964. Calvin Co. has one recorded asset, a specialized production machine with a book value of $14,000 and no liabilities. The fair value of the machine is $93,500, and the remaining useful life is estimated to be 10 years. Any remaining assets value is attributable to an unrecorded process trade secret within estimated future life of 4 years. Calvin's total acquisition datefair value is $104,940.

At the end of the year, Calvin reports the following in its financial statements:

Revenues $ 61,800 Machine $12,600 Common stock $10,000

Expenses 21, 000 Other assets 33,200Retained earnings 35,800

Net income$ 40,800 Total assets 45,800 Total equity 45,800

Dividends Paid$5,000

Determine the amounts that Beckman should report in its year-end consolidated financial statements for non controllinginterestin subsidiary income, non controlling interest, Calvin machine (net of accumulated depreciation), and the process tradesecret.

Non controlling interest in subsidiary income Amount

Total non controlling interest

Calvin's machine (net accumulated depreciation)

Process trade secret