PAR Inc. purchased 70% of SUBS Inc. on January 1, 2020 for $2,100,000. SUBS's common shares and retained earnings were worth $850,000 each on that date. SUBS uses the cost method internally to account for the investment.

The acquisition differential was allocated as follows:

Trademark	$38,000 (which had not been previously recorded)
Inventory	$10,000 (fair value in excess of book value)

The balance was allocated to goodwill. The trademark had an estimated remaining useful life of 12 years from the date of acquisition. In 2020, PARs net income was $300,000 and SUBS's net income was $72,000.

During 2020, SUBS declared and paid $20,000 in dividends to shareholders on record.

Required: a) Calculate PARs consolidated income for 2020.

b) Calculate income attributable to PAR for 2020.

c) Calculate income attributable to non-controlling interest for 2020.

d) Calculate non-controlling interest as reflected in equity at December 31, 2020.