On January 1,X5, Company A acquired 80% equity of Company B for $90,000 and had control over Company B. Company B's equity on that date includes common share cap $60,000 and retained earnings of $40,000, and the carrying amounts of identifiable assets and liabilities other than equipment are the equalion date. The above equipment can still be used for ten years from the date of acquisition, and the depreciation shall be provided on investment in Company B. In X5, Company B incurred a net loss of $10,000 and did not issue any dividends. Company B still has an account payable to Company A of $18,000 on 31 December X5. Company A's own net profit (excluding investment income and dividend income) in X5 was $150,000. What is the amount of net profit from controlling interests on the consolidated consolidated statement of profit and loss for the year X 5 of Company A and its subsidiaries? (10\%) On January 1,X5, Company A acquired 80% equity of Company B for $90,000 and had control over Company B. Company B's equity on that date includes common share cap $60,000 and retained earnings of $40,000, and the carrying amounts of identifiable assets and liabilities other than equipment are the equalion date. The above equipment can still be used for ten years from the date of acquisition, and the depreciation shall be provided on investment in Company B. In X5, Company B incurred a net loss of $10,000 and did not issue any dividends. Company B still has an account payable to Company A of $18,000 on 31 December X5. Company A's own net profit (excluding investment income and dividend income) in X5 was $150,000. What is the amount of net profit from controlling interests on the consolidated consolidated statement of profit and loss for the year X 5 of Company A and its subsidiaries? (10\%)