On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $58,704. Calvin Co. has one recorded asset, a specialized production machine with a book value of $13,100 and no liabilities. The fair value of the machine is $85,600, and the remaining useful life is estimated to be 10 years. Any remaining excess fair value is attributable to an unrecorded process trade secret with an estimated future life of 4 years. Calvins total acquisition date fair value is $97,840.

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

Revenues	$	61,650		Machine	$	11,790		Common stock	$	10,000
Expenses		29,250		Other assets		25,610		Retained earnings		27,400
Net income	$	32,400		Total assets	$	37,400		Total equity	$	37,400
Dividends paid	$	5,000

Determine the amounts that Beckman should report in its year-end consolidated financial statements for noncontrolling interest in subsidiary income, noncontrolling interest, Calvins machine (net of accumulated depreciation), and the process trade secret.

Questions:

Non controlling Interest in subsidiary income ------------------------------?

Total noncontrolling interest ---------------------------------?

Clavins m/c (net accumulated depreciation)----------------------?

Process trade secret---------------------------?