On January 1,2024, Pasture Company acquires 80% of Spring Company for $1,985,920 in cash consideration. The remaining 20 percent noncontrolling interest shares had an acquisition-date estimated fair value of $496,480. Spring's acquisition-date total book value was $1,972,000 The fair value of Spring's recorded assets and liablities equaled their carrying amounts. However, Spring had two unrecorded assetsa trademark with an indefinite life and estimated fair value of $284,200 and licensing agreements estimated to be worth $208,800 with four-year remaining llves. Any remaining acquisition-date fair value in the Spring acquisition was considered goodwil. During 2024, Spring reported $199,520 net income and declared and paid dividends totaling \$58,000. Also in 2024, Pasture reported $406,000 net income, but neither declared nor paid dividends. Required: a. What amount should Pasture assign to the 20 percent noncontrolling interest of Spring at the acqutsition date? b. How much of 2024 consolidated net income should be allocated to the noncontrolling interest? c. What amount of 2024 dividends should be allocated to the noncontrolling interest? d. What amount of noncontroling interest should appear in the owners' equity section of Pasture's consolidated balance sheet at December 31, 2024