A acquired 60% of the 1 million $1 ordinary shares of B on 1 July 20X0 for $3,250,000 when B's retained earnings were $2,760,000. The group policy is to measure NCI at FV at the date of acquisition. The FV of NCI at 1 July 20X0 was $1,960,000. There has been no impairment of goodwill since the date of acquisition. A acquired a further 20% of B's share capital on 1 March 20X1 for $1,000,000. The retained earnings reported in the financial statements of A and B as at 30 June 20X1 are $9,400,000 and $3,400,000 respectively. B sold goods for resale to A with a sales value of $750,000 during the period from 1 March 20X1 to 30 June 20X1. 40% of these goods remain in A's inventories at the year-end. B applies a mark-up of 25% on all goods sold. Profits of both entities can be assumed to accrue evenly throughout the year. Required: (a) Explain the impact of the additional 20% purchase of B's ordinary share capital by A on the consolidated financial statements of the A Group for the year ended 30 June 20X1. (b) Calculate the amounts that will appear in the consolidated statement of financial position of the A Group as at 30 June 20X1 for: (i) Non-controlling interests. (il) Goodwill; and (iii) Consolidated retained earnings