On January 1^st. 2017, the X Company acquired 80,000 common shares of the Y Company for $900,000. The balance sheet of Y on this date showed the following shareholders equity:-

$3 cumulative preferred shares, 20,000 shares issued	$120,000
Common shares, 100,000 shares	$600,000
Surplus(Deficit)	$(10,000)*
TOTAL	$710,000

*Ys preferred share dividends were one year in arrears on that date

Ys fair values approximated its book values on that date with the following exceptions:-

a. Inventory had a fair value that was $30,000 higher than its book value. Pland and equipment had a fair value of $10,000 lower than their book value

b. The plant and equipment had an estimated remaining useful life of 10 years from the date of acquisition.

The financial statements of X and Y on December 31^st. 2020 are as follows:-

	X	Y
RETAINED EARNINGS:
Balance, January1,2020	$200,000	$370,000
Net Income	350,000	222,000
Less:Dividends	(25,000)	(100,000)
Retained Earnings	525,000	492,000
BALANCE SHEETS:
Cash	$120,000	$3,000
Accounts receivable	270,000	255,000
Inventory	165,000	144,000
Land	210.000
Plant and equipment	1,200,000	2,100,000
Accumulated depreciation	(690,000)	(900,000)
Investment in Y	900,000
TOTAL ASSETS	$2,175,000	$1,602,000
Accounts payable	276,000	330,000
Accrued Liabilities	24,000	30,000
Preferred shares		150,000
Common shares	1,350,000	600,000
Retained earnings	525,000	492,000
TOTAL LIABILITIES &O.E.	$2,175,000	$1,602,000

Required:-What is the non-controlling interest portion of the total equity of the preferred shares and what is the non-controlling interest of the total equity of the common shares.