What financial statement will the non-controlling interest account appear?

In the consolidated balance sheet, as an equity account

Question 6: on Jan 1 of the year of acquisition, Ashley incorporated pays $300,000 for 60% of Marea Companys outstanding common stock in a purchase transaction. Marea reported common stock on that date of $250,000 with retained earnings of $100,000. Equipment, which had a ten-year remaining life, was undervalued in Mareas financial records by $20,000. During the due diligence process, it was discovered that Marea had a patent that was not on the books but had a market value of $50,000. The patent has a useful life of 10 years.

Marea earns income and pays cash dividends:

Year	Net income	Dividends paid
Acquisition year	40,000	15,000
First year	60,000	20,000
Second year	90,000	30,000

What is the non-controlling interest in areas of second-year income?