Please do part C

2. Royce Co. acquired 60% of Park Co. for $420,000 on December 31, 2017 when Park's book value wa 5560,000. On the date of acquisition, Park had equipment (wit the financial records by $140,000. One year later, the following selected figures were reported by the h a five-year life) that was undervalued in two companies. Additionally, no dividends have been paid. Rovee Co. Park Co HookBook Value Fair Value 420,000 S 448,000 364,000 280,000 400,000 574,000 210,000 210,000 Value Current assets 68,000 Equipment Buildings Liabilities 346,000) (168,000) 168,000) (1,260,000) (560,000) Expenses Investment income 700,000 420,000 Not Given a.) What is the non-controlling interest's share of the subsidiary's net income for the year ended December 31, 20187 560,000 (410,000) (H,0uo) Revenues ok Pare 9 00Les: eos 2 600 407 50HDO Non-Conhydlint intcrest srare ob NI b.) What is the ending balance of the non-controlling interest in the subsidiary at December 31, 2018? BV of Pae to. Shock Add: undervalued plont in Poe o. or 20s 30,0o Ho,coo 126,000 405 Snare ot non erding loal o e noo ntrot in e vubs 330,400 C.) What is the consolidated balance of the Equipment account at December 31, 2018