22. On 31 December 20x0 H Co has a non-current asset that cost 94,000 and was depreciated by 3 years out of its life of 10 years. On January 1, 20x1 it was sold to H Co's 75% owned subsidiary for 96,000. The subsidiary decided the non-noncurrent asset had remaining life of 8 years. At 31 December 20x1 what adjustment is made to non-current assets in the consolidated statement of financial position? a) 18,200 b) 27,600 c) 30,000 d) 39,600