Required Information PayNet Inc. (PayNet) and Shale Lid. (Shale) had the following balance sheets on July 31, 2022: PayNet Inc Shale Ltd. Shale Lid. (carrying value) (carrying value) (fair value) Cash $280,000 $36,000 $36,000 Accounts receivable 100,000 40,000 45,000 nventory 60,000 24,000 20,000 Plant and equipment (net) 200,000 80,000 75,000 Goodwill 8,000 Trademark 12.000 24,000 Total assets $640,000 $200,000 Current liabilities $120,000 $50,000 50,000 Bonds payable 330,000 20,000 30,000 Common shares 90,000 80,000 Retained earnings 100.000 50,000 Total llabilities and equity $640,00 $200,000 Assuming that PayNet acquires 70% of Shale on August 1, 2022, for cash of $196,000, what is the amount of the non-controlling Interest (NCI) on PayNet's consolidated balance sheet at the date of acquisition if the Identifiable net assets (INA) method was used? Multiple Choice O $36.000 O $39.000 O $27.400 O Ni