Philly acquired 70% of Silly for $540,000 on January 1, 2019 when Subsidiary Retained Earnings $200,000 and Capital $400,000. Silly net income at Dec 2019 was $600,000 and Philly net income was $990,000. During the year Silly has sold land costing $320,000 to Philly for $360,000 cash. The non-controlling interest share on Silly's net income for 2019 would be: Select one:

a. $192,000

b. $168,000

c. $180,000

d. $156,000​

Costco wholesale corporation operates membership warehouses selling food, appliances, consumer electronics, apparel and other household goods at 471 locations across the u. s. as well as in canada, mexico and puerto rico. as of its fiscal year-end 2005, costco had approximately 21.2 million members. selected fiscal-year information from the company's balance sheets follows. ($ millions). selected balance sheet data 2005 2004 merchandise inventories $4,015 $3,644 deferred membership income (liability) 501 454 (a) during fiscal 2005, costco collected $1,120 cash for membership fees. use the financial statement effectstemplate to record the cash collected for membership fees. (b) in 2005, costco recorded $46,347 million in merchandise costs (that is, cost of goods sold). record thistransaction in the financial statement effects template. (c) determine the value of merchandise that costco purchased during fiscal-year 2005. use the financial statementeffects template to record these merchandise purchases. assume all of costco's purchases are on credit.