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| Vaynor Co acquired 100,000 ordinary shares in Weeton Co and 40,000 ordinary shares in Yarlet Co some years ago. Extracts from the statements of financial position of the three companies as at 30 September 20X1 were:  At acquisition the reserves of Weeton Co showed a deficit of $10,000 and of Yarlet Co a balance of $30,000. What are the consolidated retained earnings of the Vaynor group at 30 September 20X1? A $162,000 B $170,000 C $172,000 D $180,000 |