Pie Corporation acquired 70 percent of Slice Company's common stock on December 31, 20X5, at underlying book value. The book values and fair values of Slice's 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:

DebitCreditCash$27,300Accounts Receivable64,600Inventory90,000Buildings and Equipment (net)208,000Cost of Goods Sold106,300Depreciation Expense24,100Other Operating Expenses30,780Dividends Declared14,100Accounts Payable$33,560Notes Payable126,000Common Stock84,600Retained Earnings129,500Sales191,520Total$565,180$565,180

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 $143,000 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 $143,000 from its separate operations for 20X5, what amount of consolidated net income would be reported for 20X5?