P Inc. acquired a 60% interest in Mars Corp. on January 1, 2019 for $400,000. On the acquisition date, Mac had common stock and retained earnings valued at $100,000 and $150,000 respectively. The fair value of Mars' inventory was $80,000 over its carrying amount while the fair value of its equipment was $40,000 over its carrying amount. At acquisition, the equipment had a remaining useful life of 20 years. There was no fair value excess for Mars' other assets and liabilities. The folloning took place during 2019: Mac reported a net income and declared dividends of $25,000 and $5,000, respectively. P Incs December 31, 2019 inventory contained an intercompany profit of $10,000. * P Inc net income was $75,000. Assume that P Inc. uses the cost method to account for its investment in Mars. Both companies are subject to a 25% tax rate. All intercompany sales as well as sales to outsiders are priced to provide the selling company with a gross margin of 20%. The fiscal year of both companies ends on December 31. What would be the change in non-controlling interest (on the consolidated balance sheet) for 2019?