C purchased 60% to control D company. At the control date, equities of D were: Capital $900 Reserves $350 Retained profits $250 Consolidated worksheet one year later is below. D Sum Group Allocation to NCI Parent ??? ??? ??? ??? Capital Reserves Retained profits 1 600 1 200 500 900 500 1 000 Eliminations Dr Cr 540 1 210 1 150 1 600 2 2 500 1 700 1 500 1 960 1490 750 4 200 ??? ??? ??? ??? 3 300 2 400 5 700 Accum. goodwill impairment Total equities 2 600 600 4 800 3 300 2 400 5 700 1 900 1 900 1 900 Investment - Sub Cons' goodwill Other net assets 1 1 000 1 1 400 3 300 2 400 2 400 3 800 5 700 1 000 3 800 4 800 2500 2500 Question: from the choices shown, the correct depiction of NCI and Parent column ??? is: Select one: O A. NCI Parent 360 1600 200 1290 400 350