Polaris Incorporated purchased 80% of The Trident Company on 2nd January 2021, when Trident's book value was E800.000. Polaris paid 700,000 for their acquisition, and the fair value of noncontrolling interest was 175,000. At the date of acquisition, the fair value and book value of Trident's identifiable assets and liabilities were equal. At the end of the year, the separate companies reported the following balances: Polaris (ES) 5,700,000 Trident (E's) 1.250,000 3,400,000 Current assets Plant & equipment Investment in Solar Goodwill Current liabilities Long term debt Shareholder's Equity Required: 15,200,000 780.000 0 0 3,600,000 950,000 11.680,000 6,400,000 2.800,000 900,000 (a) Calculate consolidated balances for each of the accounts listed as of December 31, 2021. (15 marks) (b) Assuming that Trident has paid no dividends during the year, what is the ending balance of the non-controlling interest in the (10 marks) subsidiary? (show all your workings and reasoning)