In Order to Consolidate an 80% Interest in a Subsidiary

Multiple Choice

In order to consolidate an 80% interest in a subsidiary, the Eassie group prepared the following pre-acquisition entry. DR Retained earnings $4 000
DR Share capital $30 000
DR General reserve $6 000
CR Investment in subsidiary $40 000
The interest in equity attributable to the direct non-controlling interest is:

A) $10 000.
B) $32 000.
C) $8000.
D) $40 000.