KGV and UXP both operate in K-land. On 01 August 20X1 KGV acquired 70% of the ordinary shares of UXP. The fair value of the net assets of UXP at acquisition is K$10,000, and KGV elects to measure the non-controlling interest using the proportionate share of net assets at acquisition. The summarised statements of changes in equity for each company for the year ended 31 July 20X2 are: KGV UXP equity at 01 august 20x1 500,000 10,000 TCI 95,000 22,000 Dividends paid -12,000 -5,000 Equity at 31 July 20x2 583,000 27,000 Which three of these figures will be presented in the consolidated statement of changes in equity of the KGV group for the year ended 31 July 20X2? Solution A.Equity attributable to the owners of the parent at 1 August 20X1 of K$500,000. B.Equity attributable to the owners of the parent at 1 August 20X1 of K$507,000. C.Equity attributable to the non-controlling interests at 31 July 20X2 of K$5,100. D.Equity attributable to the non-controlling interests at 31 July 20X2 of K$8,100. E.Total amount of dividends paid in the year of K$13,500