Par Inc owns 80.47% of Sub Corp. During the year, Par sold inventory to Sub for $107.138. Exactly 50 35% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $53,573 of which 41995 remained in Xs warehouse at year end. Both companies are subject to a tax rate of 30.03%. The gross profit percentage on sales is 20% for both companies what effect would Sub's unrealized profits on its sales to Par have on the non-controlling interest (NCI) account on the consolidated balance sheet? The NCI account will be adjusted by: a $569 O b. $599 Oc. $630 O d. $584 e. $615