Parent Co. acquires 60% of subsidiary Co. for 400000 on January 1, 2001 when subsidiary's book value was 350000. The subsidiary stock was not actively traded. On the date of acquisition. Subsidiary had equipment (with 5 year life) that was undervalued in the financial records by 70000. Two years later, the selected figures were reported by the two companies (stockholders' equity accounts have been omitted). Additionally, no dividends have been paid Current assets and investment600000 340000 250000 400000 (120000) (800000) 600000 Not given Building 320000 Equipment Liabilities Revenues Expenses investment Income 210000 (30000) (250000) 250000 1 What is the consolidated Net Income for 2018 attributable to Noncontrolling interest? 2. What is the ending balance of the Noncontroling interest as of Dec 31. 2018