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Please explain where do those two numbers come from Show the formulas if necessary On 1 January 2015, Moon Ltd acquired 80% of the voting

Please explain where do those two numbers come from
Show the formulas if necessary image text in transcribed
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On 1 January 2015, Moon Ltd acquired 80% of the voting shares of Sun Ltd and 30% of the voting shares of Sky Ltd. On the same day, Sun Ltd acquired 60% of the voting shares in Sky Ltd Profit and dividends paid/declared by group entities for the financial year ended 31 December 2016 were as follows Moon Ltd Details Profit after tax Interim dividend paid Final dividend declared Sun Ltd Sky Ltd 900,000 150,000 425,000 575,000 11,000 150,000 435,000 75,000 125,000 Additional Information (a) During the financial year ended 31 December 2015, Moon Ltd sold goods to Sun Ltd for $120,000. These goods cost Moon Ltd $100,000. At 31 December 2015, 60% of these goods remained in Sun Ltd's inventory (b) During the financial year ended 31 December 2015, Sun Ltd sold goods to Sky Ltd for $50,000. These goods cost Sun Ltd $37,500. At 31 December 2015, 80% of these goods remained in Sky Ltd's inventory (c) During the financial year ended 31 December 2016, Sky Ltd sold goods to Sun Ltd for $40,000. These goods cost Sky Ltd $30,000. At 31 December 2016, 60% of these goods remained in Sun Ltd's inventory (d) All entities in the group use the perpetual inventory system. (e) Dividend revenue is recognised by entities when the dividend has been declared (f) The corporate tax rate is 30% Required: Based on the information provided, prepare a NCI Memorandum Account to calculate the total non- controlling interest in consolidated profit after tax for the year ended 31 December 2016. Show all workings. Journal entries are not required

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