QUESTION 3 PART B Part B a) Prepare the notional journal entry at 31 March 2021 to identify the non-controlling interest (NCI), in Sub Ltd. All workings must be shown. Part B b) Prepare a reconciliation between the NCI measured at fair value (as per your answer above) and the measurement of the NCI using the alternative measurement basis. NCI measured at FV (as per your notional journal entry answer above) $ NCI measured using the alternative basis would be: S Part B c) Which shareholders will receive the acquisition consideration of cash and Parent Ltd shares?