Parent Co. acquired 60% of Subsidiary Co. for $300,000 on January 1,2021 when Subsidary's book value was $380,000. The Subsidiary stock was not actively traded. On the date of acquisition, Subsidiary had equipment (with a ten-year life) that was undervalued in the financial records by $60,000. Two years later, the following selected figures were reported by the two companies (stockholders' equity accounts have been omitted). Additionally, no dividends have been paid. What is consolidated net income for 2022 attributable to noncontrolling interest? 37,60036,80040,00038,000 2 points Use the same information in Question 6. What is the ending balance of the Noncontrolling Interest as of Dec 31, 2022? 216,000259,200260,000257,600