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Peabody Company owns 90% of the outstanding capital stock of Sloane Company. During 2014 and 2015 Sloane Company sold merchandise to Peabody Company at a

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Peabody Company owns 90% of the outstanding capital stock of Sloane Company. During 2014 and 2015 Sloane Company sold merchandise to Peabody Company at a markup of 25% of selling price. The selling price of the merchandise sold during the two years was $39,200 and $25,600, respectively. At the end of each year, Peabody Company had in its inventory one-fourth of the goods purchased that year from Sloane Company. Sloane Company reported net income of $28,700 in 2014 and $35,430 in 2015 . Determine the amount of the noncontrolling interest in consolidated income to be reported for 2014 and 2015. (Round answers to 0 decimal places, e.g. 5,125.)

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