1. Sentex Co is the sole subsidiary of Highgrove Co. Sentex Co's balance sheet at 31 December 2002 can be summarised as follows: 000 000 520 Total assets less current liabilities Equity Ordinary shares Preference shares Retained earnings Loan notes 100 150 70 320 200 520 Highgrove Co held the following proportions of the securities of Sentex Co: Loan stock 60% Ordinary shares 70% Preference shares 60% What is the minority interest in Highgrove Cos consolidated balance sheet as on 31 December 2002? A 111,000 C 191,000 B 141,000 D 221,000