SECTION ONE-PART FOUR: Calculate the Non-Controlling Interest (NCi) balance at 12/31/204 under the following assumptions: 1. S's identifiable and unidentifiable intangibles were $0 and $4,000 respectively, at 12/31/203. 2. S's equity at 12/31/203 was $19,400. 3. P owns 80% of S.- 4. The difference between the Non-Controlling Interest Income (NCii) and " 20% of S's Dividends" was $1,600 for 20X4. 5. There were no intercompany sales/transfers since acquisition. 6. NCi Balance at 12/31/04 includes 20% of the reported balances of S's intangibles (that is, $4,000 times 20% equals $800). 7. None of the above data (on this page) is consistent with the data provided on page one or any other page on this exam. Thus, there is no need to use any data provided on any page other than this page (that is, page 5) to calculate the NCi Balance at 12/31/04. This was done to minimize (mitigate) carry-forward errors