On January 1, Year 5, Pic Company acquired 7,500 ordinary shares of Sic Company for $681,000. On January 1, Year 6, Pic Company acquired an additional 2,000 ordinary shares of Sic Company for $207,000. On January 1, Year 5, the shareholders equity of Sic was as follows:

Ordinary shares (10,000 no par value shares issued)	$	200,000
Retained earnings		351,000
	$	551,000

The following are the statements of retained earnings for the two companies for Years 5 and 6:

	Pic		Sic
	Year 5	Year 6		Year 5	Year 6
Retained earnings, beginning of year	$	602,000		$	636,500			$	351,000		$	362,000
Profit		134,500			144,500				101,000			131,500
Dividends		(100,000	)		(120,000	)			(90,000	)		(90,000	)
Retained earnings, end of year	$	636,500		$	661,000			$	362,000		$	403,500

Additional Information

• Pic uses the cost method to account for its investment in Sic.
• Any acquisition differential is allocated to customer contracts, which are expected to provide future benefits until December 31, Year 7. Neither company has any customer contracts recorded on their separate-entity records.
• There were no unrealized profits from intercompany transactions since the date of acquisition.

Required:

(a) Calculate consolidated profit attributable to Pics shareholders for Year 6. (Omit $ sign in your response.)

Consolidated profit attributable to Pics shareholders $

(b) Calculate the following account balances for the consolidated statement of financial position at December 31, Year 6: (Omit $ sign in your response.)

(i)	Customer contracts	$
(ii)	Non-controlling interest	$
(iii)	Retained earnings	$