On January 3, 2019, P Company acquired 82 percent of S Company's common stock for $360,800 in cash. At the acquisition date, the book values and fair values of S's assets and liabilities were equal, and the fair value of the noncontrolling interest was equal to 18 percent of the total book value of S. The stockholders' equity accounts of the two companies at the acquisition date are: Common Stock ($5 par value) Additional Paid-In Capital Retained Earnings Total Stockholders' Equity P Company Company $ 500,000 $ 200,000 300,000 80,000 350,000 160,000 $ 1,150,000 $ 440,000 Noncontrolling interest was assigned income of $11,000 in P's consolidated income statement for 2019. Based on the preceding information, what amount will be assigned to the noncontrolling interest on January 3, 2019, in the consolidated balance sheet