The statements of financial position of Pork Co. and Barrel Ltd. on December 31, Year 2, are shown below:

	Pork Co.			Barrel Ltd.
Plant and equipment (net)	$	400,000		$	270,000
Investment in Barrel Ltd.		329,000
Inventory		120,000			102,000
Accounts receivable		45,000			48,000
Cash		22,000			60,000
	$	916,000		$	480,000
Ordinary shares	$	260,000		$	120,000
Retained earnings		200,000			180,000
Long-term debt		240,000			108,000
Current liabilities		216,000			72,000
	$	916,000		$	480,000

Pork acquired 70% of the outstanding shares of Barrel on December 30, Year 2, for $329,000. Direct costs of the acquisition amounted to $12,000. The carrying amounts of the net assets of Barrel approximated fair values except for plant and equipment, which had a fair value of $320,000.

Required:

(a) Prepare a consolidated statement of financial position at December 31, Year 2, under the fair value enterprise method.

(b) Calculate goodwill and non-controlling interest on the consolidated statement of financial position at December 31, Year 2, under the identifiable net assets method. (Omit $ sign in your response.)

Goodwill under identifiable net assets method	$
NCI under identifiable net assets method	$