On January $1,2020,$ Doone Corporation acquired $60$ percent of the outstanding voting stock of Rockne Company for $$492,000$ consideration. At the acquisition date, the fair value of the $40$ percent noncontrolling interest was $$328,000,$ and Rockne's assets and liabilities had a collective net fair value of $$820,000.$ Doone uses the equity method in its internal records to account for its investment in Rockne. Rockne reports net income of $$300,000$ in $2021.$ Since being acquired, Rockne has regularly supplied inventory to Doone at $25$ percent more than cost. Sales to Doone amounted to $$360,000$ in $2020$ and $$460,000$ in $2021.$ Approximately $35$ percent of the inventory purchased during any one year is not used until the following year.

What is the noncontrolling interest's share of Rockne's $2021$ income?

Prepare Doone's $2021$ consolidation entries required by the intra$-$entity inventory transfers.