The following information pertains to the following 2 Questions.

Assume the following facts relating to an 80% owned subsidiary company:

BOY Stockholders Equity	$1,000,000
BOY unamortized AAP	125,000
Net income of subsidiary (not including AAP amortization)	210,000
AAP amortization expense	40,000
Dividends declared and paid to noncontrolling shareholders	10,000

22. What is the net income attributable to noncontrolling interests for the year?

a. $128,000

b. $136,000

c. $160,000

d. $168,000

23. What is the amount reported as noncontrolling equity at the end of the year?

a. $895,200

b. $996,000

c. $1,026,000

d. $1,028,000