Selectron Inc. acquired 90% of Insor Inc. on January 1, 2019 for $270,000, when Insor's Common Shares and Retained Earnings were worth $60,000 and $190,000 respectively. Insor's fair values approximated their book values on that date. Selectron currently uses the Equity Method to account for its investment in Insor. During 2019, investment Income in the amount of $15,000 and Dividends in the amount of $1,400 were recorded in Selectron's investment in Insor account. During 2020, investment income loss in the amount of $26,000. No dividend income was recorded.

Required:

Compute the balance of the investment in Insor account at the end of 2019. Compute the balance of the Non-controlling interest at the end of 2019.