HLB and its only subsidiary, SAC, operate in H-land. HLB acquired 60% of the ordinary shares of SAC many years ago when SAC's retained earnings were H$10,800. The fair value of SAC's net assets at acquisition was the same as their carrying amount. Since acquisition, there has been no impairment of the goodwill and no intragroup transactions. On 01 June 20X8 the equity of each company is: HLB SAC share capital 1,200 500 share premium 350 - retained earnings 16,800 12,100 For the year ended 31 May 20X9, what is the equity attributable to the owners of the parent brought forward in the consolidated statement of changes in equity for the HLB group? Solution A.H$17,580 B.H$19,130 C.H$19,430 D.H$25,910