Pots purchased 70% of Spatula's common shares for $210,000 on June 1, Year 4. Pots and Spatula Inc. had the following balance sheets on June 1, Year 4 prior to the purchase: Pots Spatula Fair Value Cash $300,000 $50,000 $50,000 Accounts Receivable 25,000 29,000 24,000 Inventory 80,000 60,000 67,000 Plant and Equipment (net) 310,000 270,000 240,000 Trademark 30,000 43,000 Total Assets $715,000 $439,000 Accounts Payable $120,000 $85,000 $85,000 Bonds Payable 420,000 207,000 205,000 Common Shares 110,000 87,000 Retained Earnings 65,000 60,000 Total Liabilities and Equity $715,000 $439,000 Calculate goodwill and non-controlling interest balances that would appear on the consolidated balance sheet on June 1, Year 4 under the Identifiable Net Assets (INA) method.