Stick Company reports net assets with a book value and fair value of $190,000. Paste Corporation acquires 75 percent ownership for $142,500. Paste reports net assets with a book value of $522,000 and a fair value of $649,000 at that time, excluding its investment in Stick. Required: For each of the following, compute the amounts that would be reported immediately after the combination under current accounting practice: a. Consolidated net identifiable assets. b. Noncontrolling interest