The following balances were taken from records of Blossom company Common stocks...

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Accounting

The following balances were taken from records of Blossom company
Common stocks (1/1/2021 and 12/31/2021) $723,900
Retained earning 1/1/2021 $164100
Net income for 2021 $184,400
Dividend declared in 2021 $-42,900
Retained earnings 12/31/21 $305600
Total stockholders equity on 12/31/2021 $1029500
Splish company purchased 75% of blossom company common stock January 1,2021 for $902,700. The difference between implied values and book values is attributable to assets with a remaining useful life on January,1,2021 of 10 years.
Assuming the economic unit theory compute non-controlling interest in consolidating any income for 2023?

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