The Following Is an Extract from the Non-Controlling Interest Memorandum,used

Multiple Choice

The following is an extract from the non-controlling interest memorandum,used to calculate non-controlling interests.Both subsidiaries became members of the economic entity at the same time at the start of this current period. $$\begin{array} { | l | r | r | r | } \hline & \text { Barbie Ltd } & \text { Ken Ltd } & \text { Total NCl } \\\hline \text { Non-controlling interest in profit after tax } & & & \\\text { Profit as shown in respective entity's reports } & 12000 & 16000 & \\\text { less: Dividend received from entity within group } & ( 2500 ) & & \\ \text { Profit contributed to the economic entity } & 9500 & 16000 & \\\hline \text { Non-controlling interest } & 3800 & 9920 & 13720 \\\hline \begin{array} { l } \text { Non-controlling interest in opening retained earings } \\\text { Opening retained earnings }\end{array} & 15000 & 24000 & \\\hline \text { Non-controlling interest } & 6000 & 9600 & 15600 \\\hline\end{array}$$ What is the parent's direct equity (percentage) interest in Barbie Limited?

A) 0%
B) 10%
C) 25%
D) 40%