Palat Ltd paid 3,600,000 $ to acquire 90% of Sanun Ltd. voting stock on 1/1/2014. The total stockholders' equity of Sanun Ltd at that time was 5,000,000 $. Below are the assets and liabilities of Sanun Ltd that had differences between their book values and fair values on 1/1/2014.

- Inventory (all sold in 2014) was overvalued by $ 200,000.

- Land was overvalued by $ 500,000.

- Equipment (remaining life of 4 years) was undervalued by $ 400,000.

- Building (remaining life of 5 years) was overvalued by $ 750,000.

In 2014, Sanun Ltd reported net income of $ 1,000,000 at book values, and declared dividends of $ 300,000.

Required: Calculate the following:

a- Goodwill of Sanun Ltd.

b- The balance of the Investment in Sanun Ltd account in the books of Palat Ltd on 31/12/2014.

c- The balance of the non-controlling interest account in the consolidated financial statements on 31/12/2014.