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Mighty Company purchased a 60 percent Interest in Lowly Company on January 1, 2020, for $479,100 in cash. Lowly's book value at that date was reported as $682,500, and the fair value of the noncontrolling Interest was assessed at $319,400. Any excess acquisition-date fair value over Lowly's book value is assigned to trademarks to be amortized over 20 years. Subsequently, on January 1. 2021. Lowly acquired a 20 percent interest In Mighty. The price of $294.000 was equivalent to 20 percent of Mighty's book and fair value. Neither company has paid dividends since these acquisitions occurred. On January 1, 2021. Lowly's book value was $901,500, a figure that rises to $945,250 (common stock of $300.000 and retained earnings of $645.250) by year-end. Mighty's book value was $1.47 million at the beginning of 2021 and $1.57 million (common stock of $1 million and retained earnings of $570,000) at December 31, 2021. No Intra-entity transactions have occurred, and no additional stock has been sold. Each company applies the Initial value method In accounting for the individual Investments. a. Prepare worksheet entries which are required to consolidate these two companies for 2021. b. What is the net Income attributable to the noncontrolling Interest for this year? Complete this question by entering your answers in the tabs below. Required A Required B Prepare worksheet entries which are required to consolidate these two companies for 2021. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars, not in millions.) view transaction list Consolidation Worksheet Entries Prepare entry *C to convert parent company figures to equity method. Note: Enter debits before credits Accounts Debit Credit Transaction 1 Record entry Clear entry view consolidation entries Complete this question by entering your answers in the tabs below. Required A Required B What is the net income attributable to the noncontrolling interest for this year? (Enter your answers in dollars, not in millions.) Net income attributable to the noncontrolling interest