The following balances were taken from the records of Oriole Company: Shefficld Company purchased 75\% of Oriole Company's common stock on January 1, 2021 for $902,100. The difference between implied value and book value is attributable to assets with a remaining useful life on Jaruary 1,2023 of ten years. (a) Compute the difference between cost/(implied) and book value applying 1. Parent company theory. 2. Economic unit theory. eTextbook and Media (b) Assuming the economic unit theory. 1. Compute noncontrolling interest in consolidated income for 2023. 2. Compute noncontrolling interest in net assets on December 31, 2023. 1. Noncontrolling interest in consolidated income S 2. Noncontrolling interest in net assets