Par Inc owns 86.23% of Sub Corp. During the year, Par sold inventory to Sub for $154,910. Exactly 54.67% of this inventory remained in Y's warehouse at year end. Sub sold inventory to Par for $77,465 of which 46.31% remained in X's warehouse at year end. Both companies are subject to a tax rate of 32.91%. 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. $679 b. $729 c. $713 d. $696 e. $663