Philipich Company purchases 80% of Hirst Company's common stock for $600,000 cash when Hirst Company has $300,000 of common stock and $450,000 of retained earnings, and the fair values of Hirst's assets and liabilities equal their book values. If a consolidated balance sheet is prepared immediately after the acquisition, what amounts are eliminated when preparing that statement? What amount of non controlling interest appears in the consolidated balance sheet? Where does it appear?