Pie Corporation acquired 80 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 20 percent of the total book value of Slice. Slice provided the following trial balance data at December 31, 20X5:

	Debit			Credit
Cash	$	27,700
Accounts Receivable		64,900
Inventory		91,400
Buildings and Equipment (net)		207,000
Cost of Goods Sold		106,000
Depreciation Expense		23,500
Other Operating Expenses		31,180
Dividends Declared		14,500
Accounts Payable				$	32,120
Notes Payable					114,000
Common Stock					87,000
Retained Earnings					127,000
Sales					206,060
Total	$	566,180		$	566,180

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 $142,500 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 $142,500 from its separate operations for 20X5, what amount of consolidated net income would be reported for 20X5?