Grass Co acquired $90\%$ of the shares in Sand Co a number of years ago. At the date of

acquisition, Sand Co had reserves of $$890000$ and the fair value of the non$-$controlling interest

was $$210000.$ At $31$ August $208$ Sand $Co$ had reserves of $$1650000.$ During the year ended

$31$ August $20$X$8,$ Sand Co had sold goods to Grass Co$,$ recognising a profit of $$30000.$ By the

year end one third of these goods had been sold on to third parties.

What is the non$-$controlling interest in net assets at $31$ August $208$ assuming that non$-$

controlling interest is measured at fair value?Sun Co bought a property for $$700000$ including $$300000$ relating to land.