On 31 December \\( 2 \\times 20, \\mathrm{H} \\) acquired \60 shares in \\( \\mathrm{S} \\) for \\( \\$ 1.37 \\) mil. On that date, the fair value of net assets of \\( \\mathrm{S} \\) was \\( \\$ 1.85 \\) mil. \\( \\mathrm{H} \\) measures noncontrolling interest based on the non-controlling interest's proportionate share of the subsidiary's net identifiable assets. Which of the following options apply to the financial year 2X21 if \"Noncontrolling interest\" in the consolidated statement of financial position as at 31 December \\( 2 \\mathrm{X} 21 \\) was \\( \\$ 792,000 \\) ? A) Total comprehensive income \\( =\\$ 300,200 \\); Dividend paid \\( =\\$ 56,200 \\) B) Total comprehensive income \\( =\\$ 210,500 \\); Dividend paid \\( =\\$ 80,500 \\) C) Total comprehensive loss \\( =(\\$ 1,058,000) \\); Dividend paid \\( =\\$ 0 \\) D) Total comprehensive income \\( =\\$ 92,300 \\); Dividend paid \\( =\\$ 40,300 \\)