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PAR plc acquired 75% of voting rights of SUB plc on 30 th of June, 202 when SUB's retained earnings amounted to 30 million. At

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PAR plc acquired 75% of voting rights of SUB plc on 30 th of June, 202 when SUB's retained earnings amounted to 30 million. At 31st of December 20X2, SUB's balance sheet reports retained earnings of 34 million. What is the amount of post-acquisition retained earnings attributable to NCl at 31 st of December 202? a. 1 million b. 2 million c. 3 million d. 4 million

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