Jabba Ltd Acquired a 70 Per Cent Interest in Han

Multiple Choice

Jabba Ltd acquired a 70 per cent interest in Han Ltd on 30 June 2012 for $2,000,000.On the same date,Han Ltd acquired a 60 per cent interest in Leia Ltd for a cash consideration of $1,600,000.The purchase price represents the fair value of consideration transferred for both investments The following information is available:
No dividends have been declared since acquisition and there were no intragroup transactions during the year.
What is the non-controlling interest in Han Ltd and Leai Ltd as at 30 June 2013,respectively using the partial goodwill method (round to the nearest dollar) ?

A) $780,000; $960,000;
B) $857,143; 1,066,667;
C) $900,000; $1,134,000
D) $977,143; $1,240,667;
E) $2,857,143; $2,666,667.