Particular Amount Inventory $615,900 Sales $1,278,000 Cost of Goods sold $562,100 Operating expenses $455,000 Net Income attributable to non-controlling interest $3,590 Working notes Amortization expense= $60,000/4 = $15,000 Intra entity transfer = $162,000 Intra entity gross profit =($162,000-$121,000) = $41,000 Inventory at end = 10% Unrealized Intra entity profit = $41,000*10% = $4,100 Inventory = ($410,000+$210,000-$4,100)=$615,900 Sales = ($820,000+$620,000-$162,000) =$1, 278,000 Cost of good sold = ($410,000+$310,000-$162,000+$4,100) =$562,100 Operating Expense = ($185,000+$255,000+$15,000) = $455,000 Net income attributable to non-controlling interest = 10% ($55,000 - $15,000-$4,100) =$3,590

Where did the $55,000 come from under Net income attributable to noncontrolling interest