On January 2018 Alpha purchased 80,000 Ordinary $1 shares in Beta for $280,000. At that date Beta's retained earning amounted to $90,000, the fair value of non-controlling interest was measured at $60,000 and the fair value of Beta's assets at aquisition were equal to their book values. Three years later, on 31 December 2020, the statement of financial position of the two companies are: Alpha Beta Non-current assets $ $ PPE $230,000 260,000 Shares in Beta 280,000 Current assets 240,000 126,000 Total Assets 750,000 386,000 Share capital Ordinary Shares$1 each 200,000 100,000 Retained earnings 380,000 220,000 Current liabilities 170,000 66,000 Total Liability and equity 750,000 386,000 The share capital of Beta remained unchanged since 1 January 2018. What amount should appear in the group's consolidated financial statement at 31 December 2020 for Non-controlling interest OA) $64,000 B) $104,000 c) $86,000 OD) $44,000 Next >