C Ltd acquired 90% of D Ltd in 20x1. In 20x7, D Ltd sold goods invoiced at $300,000 to C Ltd. at a mark-up of 20%. C Ltd sold 40% of these goods to outsiders in 20x7 and another 30% in 20x8. The 20x8 profits after tax of C Ltd and D Ltd were $1,600,000 and $1,500,000 respectively. The tax rate was 20%.

In C Ltd's 20x8 consolidated financial statements:

a) The "Profit after Tax attributable to Shareholders of the Parent"

= ???

b) The "Profit after Tax attributable to Non-controlling Interest"

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