what is the non controlling interest balance as of December 31, 2019?

Problem (15.points) On January 1, 2019, Barrera Inc, acquired 80% of Lam Co. by paying $465,000 cash. There is no active trading market for Lam stock. Lam Co. reported a Common Stock account balance of $130,000 and Retained Earnings of $290,000 at that date. The fair value of Lam Co. was appraised at $510,000. The total annual amortization was $12,500 as a result of this transaction. The subsidiary earned $102,000 in 2019 and $133,000 in 2020 with dividend payments of $43,000 each year. Without regard for this investment, Barrera had income of $312,000 in 2019 and $376,000 in 2020. What is the noncontrolling interest balance as of December 31, 2020