29. What would be the non-controlling interest amount appearing on Kho's consolidated statement of financial position at the end of 2018? A. $29,936. B. $55,840. C. $57,400. D. $74,907. Blooms: Application Difficulty: Difficult Gradable: automatic Hilton - Chapter 06 #29 Learning Objective: 06-01 Describe the effect on consolidated profit of the elimination of intercompany revenues and expenses. Learning Objective: 06-05 Prepare the journal entries under the equity method to reflect the elimination and subsequent realization of intercompany profits in inventory and land. Topic: 06-07 Intercompany Inventory Profits: Subsidiary Selling (Upstream Transactions) Topic: 06-12 Intercompany Inventory Profits: Parent Selling (Downstream Transactions)