The stockholder's equity accounts of Pop Corporation and Son Corporation at December 31, 2015, were as follows (in thousands):
___________________ Pop Corporation ___________ Son Corporation
Capital stock .................. $1,200 ............................. $500
Retained earnings ...............500 ................................100
Total................................$1,700 ...........................$600
On January 1, 2016, Pop Corporation acquired an 80 percent interest in Son Corporation for $580,000. The excess fair value was due to Son's equipment being undervalued by $50,000 and unrecorded patents. The undervalued equipment had a five-year remaining useful life when Pop acquired its interest. Patents are amortized over 10 years. The income and dividends of Pop and Son are as follows (in thousands):

Required:
Assume that Pop Corporation uses the equity method of accounting for its investment in Son.
1. Determine consolidated net income for Pop Corporation and Subsidiary for 2016.
2. Compute the balance of Pop's Investment in Son account at December 31, 2016.
3. Compute non-controlling interest share for 2016.
4. Compute non-controlling interest at December 31, 2017?

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Pop 2016 2017 $340 350 Son 2016 2017 $120 $150 Net income Dividends 240 250 80 90