Piano Ltd has a 47% interest in a joint venture, Mandolin Ltd, in which it invested $63,000 on 1 July 2014 . The equity of Mandolin Ltd at the acquisition date was: All the identifiable assets and liabilities of Mandolin Ltd were recorded at amounts equal to their fair values. Profits and dividends for the years ended 30 June 2015 to 2017 were as follows: The consolidation worksheet entries to account for Piano Ltd's interest in the joint venture, Mandolin Ltd. (assume Piano Ltd does prepare consolidated financial statements) for the year ended 30 June 2017 are as follows: Calculate and enter the amount of xxx in the answer block below