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On January 1, Beckman, Inc., acquires 60 percent of the outstanding stock of Calvin for $47,604. Calvin Co. has one recorded asset, a specialized production machine with a book value of $13,500 and no liabilities. The fair value of the machine is $65,500, 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 $79,340 At the end of the year, Calvin reports the following in its financial statements 64,950 Machine Revenues Expenses 13,500 29,100 Other assets32,200 Retained earnings 30,850 $12,150 Common stock1 Net income 35,850 Total assets $44,350 Total equity S 44,350 Dividends paid 5,000 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 Total noncontrolling interest Calvin's machine (net accumulated depreciation) Process trade secret