On January $1,2024,$ Sledge had common stock of $$330,000$ and retained earnings of $$470,000.$ During that year, Sledge reported sales of $$340,000,$ cost of goods sold of $$175,000,$ and operating expenses of $$61,000.$ On January $1,2022,$ Percy, Incorporated, acquired $90$ percent of Sledge's outstanding voting stock. At that date, $$81,000$ of the acquisition$-$date fair value was assigned to unrecorded contracts $($with a $20-$year life$)$ and $$41,000$ to an undervalued building $($with a $10-$year remaining life$).$ In $2023,$ Sledge sold inventory costing $$25,200$ to Percy for $$36,000.$ Of this merchandise, Percy continued to hold $$5,000$ at year$-$end. During $2024,$ Sledge transferred inventory costing $$24,600$ to Percy for $$41,000.$ Percy still held half of these items at year$-$end. On January $1,2023,$ Percy sold equipment to Sledge for $$22,500.$ This asset originally cost $$37,000$ but had a January $1,2023,$ book value of $$13,200.$ 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 $2024.$