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P company owns 85% of S company. On 1/1 NCI balance is 36000 JD, company S reports net income 13000 JD and declared dividends 3000

P company owns 85% of S company. On 1/1 NCI balance is 36000 JD, company S reports net income 13000 JD and declared dividends 3000 JD. Compute NCI balance on 31/12

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