I need help with the first two: Non controlling interest in subsidiary income and total non controlling interest.

On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $45,504. Calvin Co. has one recorded asset, a specialized production machine with a book value of $10,000 and no liabilities. The fair value of the machine is $62,000, and the remaining useful life is estimated to be 10 years. Any remaining excess fair value is attributable to an unrecorded process trade secret with an estimated future life of 4 years. Calvin's total acquisition date fair value is $75,840. At the end of the year, Calvin reports the following in its financial statements: Revenues Expenses Net income $ 64,950 29,100 $ 35,850 Machine Other assets Total assets $ 9,000 31,850 $ 40,850 Common stock Retained earnings Total equity $ 10,000 30,850 $ 40,850 Dividends paid Determine the amounts that Beckman should report in its year-end consolidated financial statements for noncontrolling interest in subsidiary income, noncontrolling interest, Calvin's machine (net of accumulated depreciation), and the process trade secret. Amount Noncontrolling interest in subsidiary income $ 35,850 Total noncontrolling interest 42,676 Calvin's machine (net accumulated depreciation) | $ 55,800 Process trade secret | $ 10,380