Pan Corporation purchased 80 percent of the outstanding voting common stock of Sal Corporation on January 2, 2019, for $600,000 cash. Sal's balance sheets on this date and on December 31, 2019, are as follows: SAL CORPORATION BALANCE SHEETS Inventory Other current assets Plant assets-net Total assets Liabilities January 2 December 31 $100,000 $40,000 100,000 160,000 400,000 440,000 $600,000 $640,000 $100,000 $120,000 Capital stock 300,000 300,000 Retained earnings 200,000 220,000 Total equities $600.000 $640,000 ADDITIONAL INFORMATION: 1. Pan uses the equity method of accounting for its investment in Sal. 2. Sal's 2019 net income and dividends were $140,000 and $120,000, respectively 3. Sal's inventory, which was sold in 2019, was undervalued by $25,000 at January 2, 2019 The amount of the total noncontrolling interest at December 31,2019 will be: a $ 149 b. $ 745 c. $ 295