On January 1, 2011, A acquired 60% of the shares issued by B Co., Ltd. at KRW 17,000. At the time of acquisition, the capital account of Eul Co., Ltd. consisted of KRW 15,000 in capital and KRW 10,000 in retained earnings, and the book value and fair value of Eul Co., Ltd. were consistent. And when the reported net profit of Eul Co., Ltd. in 2011 is 5,000 won, resent each of the following independent internal transactions. In 2011, A Co., Ltd. sold a product with a cost of 1,000 won to Eul Co., Ltd., and the product was not sold in Eul Co., Ltd.

Q. In 2011, A sold land with a cost of 1,000 won to Eul for 1,500 won, and when Eul holds the land, please resent the following at the end of 2011. (1)Cancellation of internal transactions and removal of unrealized gains and losses are divided. (2)Accounting journalization of net profit of non-controlling shares. (3)If the sale of the above land is sold from B Co., Ltd. to A Co., Ltd., if other circumstances are the same, separate the accounting of the net profit of the non-controlling stake.