Parent acquired a 60% interest in Sub:

On January 1, 2019

Purchase price 450,000 over book value

The AAP was 600,000

Assigned 450,000 to a patent with remaining life 10 years

Assigned 150,000 to goodwill

On December 31, 2025, the Sub had Stockholders' Equity of 841,000, as follows:

oCommon stock, 92,100

oAPIC 308,900

oRetained Earnings, 440,000

Sub's net income for the period ending December 31, 2025 was 60,000

Sub paid dividends of 12,000 during the period

Sub regularly sells inventory to parent

Sales in 2024 = 305,000

Sales in 2025 = 500,000

Deferred gross profit

2024 = 25,000

2025 = 26,075

What is the ending balance in the noncontrolling equity?