In 2006, A acquired a 100% equity interest in B for cash consideration of $125,000. Bs identifiable net assets at fair value were $100,000. Goodwill of $5,000 was identified and recognized. In the subsequent years, B increased net assets by $20,000 to $120,000. This is reflected in equity attributable to the parent. A then disposed of 30% of its equity interest to non- controlling interests for $40,000.

Required: Calculate the increase or decrease to be recorded in equity.