Peanut Company acquired 90 percent of Snoopy Companys outstanding common stock for $295,200 on January 1, 20X8, when the book value of Snoopys net assets was equal to $328,000. Peanut uses the equity method to account for investments. Trial balance data for Peanut and Snoopy as of December 31, 20X8, follow:

***** I just need helping find the NCI please for both the top and bottom portion please! That's what I am struggling to find and understand. Thank you!!