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On 1/1/2019, Company Pacquired 80% of S company and uses the cost method, the Implied value (IV) is 240000 JD. On date of purchase, RE

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On 1/1/2019, Company Pacquired 80% of S company and uses the cost method, the Implied value (IV) is 240000 JD. On date of purchase, RE balance for S company is 60000 JD. RE balance for S company on 1/1/2020 is 80000 JD. RE balance for S company on 1/1/2021 is 90000 JD. Compute NCI balance on 1/1/2021

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