Dontelli Enterprises began operations on July 1, 2012, as a manufacturer of heat sensitive valves used in the plumbing industry. Effective at the beginning of 2014, Platco, an American company, acquired an 80% interest in Dontelli paying 400,000 FC. Of the purchase price in excess of book value, 42,000 FC was allocated to patents having a remaining useful life of 10 years and the balance was allocated to goodwill. It has been determined that the functional currency is the FC. Dontelli's condensed trial balances, expressed in FC, at selected rates are as follows:

Additional equipment was purchased on April 1, 2015. Dividends were paid on June 30 of 2014 and 2015. At the end of 2015, goodwill traceable to the acquisition of Dontelli was tested for impairment, and accordingly, the goodwill was written down by 20%.
Calculate the balance of the cumulative translation adjustment as of year-end 2014 and 2015. Given the consolidated income statement for years 2014 and 2015, determine the amount of consolidated net income that is traceable to the non-controlling interest. Selected exchange rates are as follows:

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Cash and Cash Equivalents Accounts Receivables 2 0 Accumulated Depreciation Accumulated Amortization Notes Payable.. Common Stock ...___.. Retained Earnings... Net Sales.. Depreciation and Amortization Expense. All Other Expenses December 31,2013.. Average 2014 December 31, 2014... . 1.35