P Incorporated purchased 80% of The S Company on January 2, 2014, when S's book value was $800,000. P paid $700,000 for their acquisition, and the fair value of noncontrolling interest was $175,000. At the date of acquisition, the fair value and book value of S's identifiable assets and liabilities were equal. At the end of the year, the separate companies reported the following balances. Assuming that S has paid no dividends during the year, what is the ending balance of the noncontrolling interest in the subsidiary?

Current assets 5,700,000 1,250,000 Plant & equipment 15,200,000 3,400,000 Investment in Solar 780,000 0 Goodwill Current liabilities 3,600,000 950,000 Long-term debt 11,680,000 2,800,000 Stockholder's Equity 6,400,000 900,000