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On January 1 , Year 6 , AB Inc. purchased 8 0 percent of the common shares of CD Corp. for $ 1 , 4
On January Year AB Inc. purchased percent of the common shares of CD Corp. for $ On the date of acquisition, CDs shareholders equity was as follows:
Common shares $
Retained earnings $
Any acquisition differential was allocated to goodwill. During Year CD earned a net income of $ and paid dividends of $ On December Year a goodwill impairment loss of $ was recorded.
What is consolidated net income attributable to the noncontrolling interest on the consolidated income statement for the year ended December Year
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