Required information Leaf Inc. (Leaf) acquired a 60\% interest in Maple Company (Maple) on January 1, 2022 for $270,000. Unless otherwise stated, Leaf uses the cost method to account for its investment in Maple. Leaf used the fair value enterprise (FVE) method to value the noncontrolling interest. On the acquisition date, Maple had common stock and retained earnings valued at $100,000 and $220,000, respectively. The acquisition differential was allocated as follows: - $80,000 to undervalued inventory. - $30,000 to undervalued equipment (to be amortized over 20 years). The following took place during 2022 : - Maple reported a net income and declared dividends of $25,000 and $5,000, respectively. - Leaf's December 31, 2022 inventory contained an intercompany profit of $10,000. - Leaf's net income was $75,000. The following took place during 2023 : - Maple reported a net income and declared dividends of $36,000 and $6,000, respectively. - Maple's December 31, 2023 inventory contained an intercompany profit of $5,000. - Leaf's net income was $48,000. Both companies are subject to a 30% tax rate. All intercompany sales as well as sales to outsiders are priced to provide the selling company with gross margin of 20%. What would be the change in the non-controlling interest account for 2023