On January $1,2024,$ Sledge had common stock of $$140,000$ and retained earnings of $$280,000.$ During that year, Sledge reported sales of $$150,000,$ cost of goods sold of $$80,000,$ and operating expenses of $$42,000.$On January $1,2022,$ Percy, Incorporated, acquired $80$ percent of Sledge's outstanding voting stock. At that date, $$62,000$ of the acquisition$-$date fair value was assigned to unrecorded contracts $($with a $20-$year life$)$ and $$22,000$ to an undervalued building $($with a $10-$year remaining life$).$In $2023,$ Sledge sold inventory costing $$11,050$ to Percy for $$17,000.$ Of this merchandise, Percy continued to hold $$7,000$ at year$-$end. During $2024,$ Sledge transferred inventory costing $$12,100$ to Percy for $$22,000.$ Percy still held half of these items at year$-$end.On January $1,2023,$ Percy sold equipment to Sledge for $$13,000.$ This asset originally cost $$18,000$ but had a January $1,2023,$ book value of $$9,400.$ At the time of transfer, the equipment's remaining life was estimated to be five years.Percy has properly applied the equity method to the investment in Sledge.Required:Prepare worksheet entries to consolidate these two companies as of December $31,2024.$Compute the net income attributable to the noncontrolling interest for $2024.$