Pie Corporation acquired 70 percent of Slice Companys common stock on December 31, 20X5, at underlying book value. The book values and fair values of Slices assets and liabilities were equal, and the fair value of the noncontrolling interest was equal to 30 percent of the total book value of Slice. Slice provided the following trial balance data at December 31, 20X5:

	Debit			Credit
Cash	$	27,300
Accounts Receivable		65,950
Inventory		90,200
Buildings and Equipment (net)		200,000
Cost of Goods Sold		104,800
Depreciation Expense		24,050
Other Operating Expenses		31,140
Dividends Declared		15,400
Accounts Payable				$	32,120
Notes Payable					128,000
Common Stock					92,400
Retained Earnings					134,000
Sales					172,320
Total	$	558,840		$	558,840

Required: a. How much did Pie pay to purchase its shares of Slice? (Round your answer to nearest whole dollar amount.)

b. If consolidated financial statements are prepared at December 31, 20X5, what amount will be assigned to the noncontrolling interest in the consolidated balance sheet? (Round your answer to nearest whole dollar amount.)

c. If Pie reported income of $144,750 from its separate operations for 20X5, what amount of consolidated net income will be reported for 20X5?

d. If Pie had purchased its ownership of Slice on January 1, 20X5, at underlying book value and Pie reported income of $144,750 from its separate operations for 20X5, what amount of consolidated net income would be reported for 20X5?