3 On 1 January 2019, Happy Bhd acquired 75% of the ordinary shares and 30% of the preference shares of Lucky Bhd. The preference shares are classified as equity and they carry a cumulative preference dividend of 10% per year. The payment of dividend is discretionary and conditional on the company achieving sufficient profits in each year. Dividends on ordinary shares can only be paid after all arrears of preference dividends have been paid. For the year ended 31 December 2021, Lucky Bhd reported a profit after tax of RM70 million. Its equity consists of the following components: Cumulative preference shares of 100 million units Ordinary shares of 200,000 units Retained profits brought forward Profit after tax for year ended 2021 Total RM'000 100,000 200,000 80,000 70,000 450,000 Required: a. Compute the amount of profit for the year that shall be allocated to non- controlling interests. (7 marks) b. Determine the amount of non-controlling interest that shall be shown in the financial position. (8 marks)