The financial statements of Plax Inc. and Slate Corp for the year ended December 31, 2020 are shown below: Balance Sheets

	Plax Inc.	Slate Corp
Miscellaneous Assets	$1,210,000	$745,200
Investment in Slate Shares	$304,186
Investment in Slate Bonds	$122,250
Total Assets	$1,636,436	$745,200
Miscellaneous Liabilities	$600,000	$150,000
Bonds Payable		$200,000
Bond Premium		$1,800
Common Shares	$300,000	$160,000
Retained Earnings	$736,436	$233,400
Total Liabilities and Equity	$1,636,436	$745,200

Other Information: Plax acquired 75% of Slate on January 1, 2016 for $196,000, when Slate's retained earnings was $80,000 and the acquisition differential was attributable entirely to goodwill. There were impairment losses to the goodwill of $6,400 and $1,600 in 2017 and 2020, respectively. Plax uses the Equity Method to account for its investment. Slate has 10% par value bonds outstanding in the amount of $200,000 which mature on December 31, 2023. The bonds were issued at a premium. On January 1, 2020 the unamortized premium amounted to $2,400 Slate uses the straight line method to amortize the premium. On January 1, 2020, Plax acquired $120,000 face value of Slate's bonds for $123,000 Plax also uses the straight line method to amortize any bond premium or discount. Both companies are subject to a 40% tax rate. Gains and losses from intercompany bond holdings are to be allocated to the two companies when consolidated financial statements are prepared.

The Identifiable Net Assets (INA) method is used for preparing the consolidated financial statements.

Required:

3- Prepare a calculation of Non-Controlling Interest as at December 31, 2020 for Plax Inc.