Sam Corporation purchased 75% of the outstanding voting stock of Maine Corporation for $2,400,000 on January 1, 2011. On this date Maines shareholders equity consisted of the following (in thousands):

Common stock, $10 par	$1,000
APIC	600
Retained Earnings	800
Total SE	$2,400

The excess fair value of the net assets acquired was assigned 10% to undervalued inventory (sold in 2011), 40% to undervalued plant assets with a remaining useful life of eight years, and 50% to goodwill.

Comparative trial balances of Sam Corporation and Maine Corporation at December 31, 2015, are as follows (in thousands):

	Sam	Maine
Other assets - net	3,765	2,600
Investment in Maine	2,340	-
Expenses (including cost of sales)	3,185	600
Dividends	500	200
	9,790	3,400
Common Stock, $10 par value	3,000	1,000
APIC	850	600
Retained earnings	1,670	800
Sales revenues	4,000	1,000
Income from Maine	270	-
	9,790	3,400

Required:

Determine the amounts that would appear in the consolidated financial statements of Sam Corporation and Subsidiary for each of the following items:

Goodwill at December 31, 2015. (2 points)

Income in Non-controlling interest for 2015. (3 points)

Consolidated retained earnings at December 31, 2014. (2 points)

Consolidated retained earnings at December 31, 2015. (2 points)

Controlling share of consolidated net income for 2015. (3 points)

Non-controlling interest at December 31, 2014. (3 points)