When Pill Ltd. acquired 85% of Sill Corporation on January 1, Year 1, for $238,000, the imputed acquisition differential of $60,000 was allocated entirely to goodwill. On December 31, Year 1, a goodwill impairment loss of $1,500 was recognized. Pill uses the cost method for internal purposes to account for its investment. Pill reported a separate-entity Year 1 net income of $25,000 and declared no dividends. Sill reported a separate-entity net income of $40,000 and paid dividends of $9,000 in Year 1.

Required: Compute the following:

a) Consolidated net income for year 1.

b) Consolidated net income attributable to Pill's shareholders for Year 1. c) Consolidated net income attributable to non-controlling interest for Year 1

d) Investment in Sill at December 31, Year 1 (equity method).