Required information PayNet Inc. (PayNet) and Shale Ltd. (Shale) had the following balance sheets on July 31, 2022: Assuming that PayNet acquires 70\% of Shale on August 1, 2022, for cash of $196,000, what amount would appear in the non-controlling interest (NCl) account on he consolidated balance sheet on the date of acquisition if the proportionate consolidation method was used? Multiple Choice $46,380 $102,857 Nil $36,000