8. At 1 January 20X8 Wonders acquired 90% of the share capital of Beauty for $500,000. At that date the share capital of Beauty consisted of 300,000 equity shares of $1 each and its retained earnings were $60,000. At 31 December 20X9 the retained earninfs of Wonders and Beauty were as follows: Wonders Beauty $280,000 $115,000 The fair value of the non-controlling interest was valued at $138,000 at the date of acquisition. In the consolidated statement of financial position of Wonders Group at 31 December 20X9, what amount should appear for non-controlling interest? a. $143,000 b. $138,000 c. $55,000 d. $114,000