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P bought 80% of S on 1 July 20X3. S's profit after tax for the year ended 31 December 20X3 is $80,000 and its retained profit is $20,000. Profits accrued evenly over the year. In the consolidated income statement for the year what will be the non-controlling interest figure? A. $8,000. B. $42,000. C. $48,000. D. $2,000. |