i need typed answer with explanation [S]

The following information relates to Billie Ltd. Since the date of acquisition, Billie Ltd has held interests in multiple subsidiaries totalling DNCI of 25%, and INCI of 15%.

The following summarised financial information is provided:

Retained earnings at DOA	$117,000
Retained earnings at 1/7/2021	$476,000
Current period profit for year ended 30/6/2022	$236,000

a) Based on the financial information provided, prepare the calculations for the NCI allocation (using the NCI memorandum method) for the period ended 30 June 2022.