On 1 September 20X6, BLT held 60% of the ordinary share capital of its only subsidiary CMU. The consolidated equity of the group at that date was $576,600, of which $127,000 was attributable to the non-controlling interest. BLT measures non-controlling interests at acquisition at their proportionate share of the subsidiary's net assets.

On 28 February 20X7, exactly halfway through the financial year, BLT paid $135,000 to buy a further 20% of the ordinary share capital of CMU. In the year ended 31 August 20X7 BLT's profits for the period were $98,970 and CMU's were $30,000. It can be assumed that profits accrue evenly throughout the year.

What is the adjustment to parent's equity as a result of BLT's acquisition of further shares in CMU?