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In Bell Group's consolidation worksheet, the opening balance of retained earnings under 'Group' column shows a balance of $70 000. If there is a debit

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In Bell Group's consolidation worksheet, the opening balance of retained earnings under 'Group' column shows a balance of $70 000. If there is a debit entry of $16 000 in the NCI column, the opening balance of retained earnings under 'Parent' column would be: a. $54 000. b. $70 000. C. $16 000. d. $86 000

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