SECTION ONE$-$PART FOUR: Calculate the Non$-$Controlling Interest $($NCi$)$ balance at $12/31/20$X$4$ under the following assumptions: $1.$ S$$s identifiable and unidentifiable intangibles were $0$ and$4,000$ respectively, at $12/31/20$X$3.2.$ S$\text{'}$s equity at $12/31/20$X$3$ was $19,400.3.$ P owns $80\%$ of S$.-4.$ The difference between the Non$-$Controlling Interest Income $($NCii$)$ and $"20\%$ of S$\text{'}$s Dividends" was$1,600$ for $20$X$4.5.6.$ There were no intercompany sales$/$transfers since acquisition. NCi Balance at $12/31/04$ includes $20\%$ of the reported balances of S$\text{'}$s intangibles $($that is$,4,000$ times $20\%$ equals$800).7.$ None of the above data $($on this page$)$ is consistent with the data provided on page one or any other page on this exam. Thus, there is no need to use any data provided on any page other than this page $($that is$,$ page $5)$ to calculate the NCi Balance at $12/31/04.$ This was done to minimize $($mitigate$)$ carry$-$forward errors. SECTION ONE$-$PART FOUR: Calculate the Non$-$Controlling Interest $($NCi$)$ balance at $12/31/20\backslash$times $4$ under the following assumptions: $1.$ S $\text{'}$s identifiable and unidentifiable intangibles were $ $0$ and $ $4,000$ respectively, at $12/31/20\backslash$times $3.2.$ S$\text{'}$s equity at $12/31/20\backslash$times $3$ was $ $19,400.3.$ P owns $80$