Pesto Corporation acquired 60 percent of Sauce Corporation's common stock on January 1,207, for $256,800 in cash. At the acquisition date, the book values and fair values of Sauce's assets and liabilities were equal, and the fair value of the noncontrolling interest was equal to 40 percent of the total book value of Sauce. The stockholders' equity accounts of the two companies at the date of purchase are as follows: Required: a. What amount will be assgned to the noncontroling interest on January 1,20X7, in the consolidated balance sheet? b. Prepare the stockholders' equity section of Pesto and Sauce's consolidated balance sheet as of January 1, 20X7