A. company "A" is subsidiary company, its total assets is 400,000 $, and its total liabilities is 100,000$. Additionally, total assets of parent company (B) which acquires 100% of company "A" is 900,000$ including the investment cost in company "B" account which equals 350,000$, and total liabilities of company "A" is 200,000$. Take in mind that book value and fair value of assets and liabilities of company "B" are equal. What is the total assets that should be recognized in the consolidated statement of financial position directly after acquisition?



B. in 1/1/2018 non-controlling interest account has been reported in the consolidated statement of financial position that prepared directly after acquisition 96,000$, and parent investment is 80%. What is the total equity of subsidiary in 1/1/2018?