Jane Ltd owns 20% of Doe Ltd. In recent months, it has been in takeover discussions with John Ltd, and agreement has finally been reached between the different parties on the acquisition by Jane Ltd of 60% of the issued shares of John Ltd. One of the assets of John Ltd is a 70% holding in Doe Ltd. The group accountant of Jane Ltd has been examining the new group under the control of Jane Ltd and considering the implications for the preparation of consolidated financial statements. One of the members of the accounting team, Chuan Yu, has raised the issue of accounting for indirect non-controlling interests. Required: 1. Determine the non-controlling interests in the new group. 2. Explain the difference in the calculation their interests in group equity 3. Chuan also wants to know the ef t by Doe Ltd in the current fect of a dividend paymen period on the determination of the non-controlling interest share of equity. Explain how the calculation of non-controlling interests is affected by payment of dividends within the group