Paint Corporation acquired 70 percent of the stock of Stain Company by issuing shares of its common stock with a fair value of $165,900. At that time, the fair value of the noncontrolling interest was estimated to be $71,100, and the fair values of Stain's identifiable assets and liabilities were $310,000 and $95,000, respectively. Stain's assets and liabilities had book values of $224,000 and $95,000, respectively.

Required:

Compute the following amounts to be reported immediately after the combination.

1 investment in stain reported by paint

2 goodwill for the combined entity

3 non controlling interest reported in the balance sheet