Ron Plc owns $77\%$ of the issued share capital of Harry Ltd$.$ Harry Ltd reported a net profit after tax of $35$ million for the year. During the year Harry Ltd sold goods to Ron Plc for $8\mathrm{.}0$ million at cost plus $32\%$ and Ron Plc has sold $45\%$ of these goods for $5\mathrm{.}5$ million before the year end.

What is the amount of profit attributable to the non$-$controlling interest in the Consolidated Statement of Comprehensive Income for that year?

Question $4$ Answer

a$.$

$7\mathrm{.}9$ million

b$.$

$6\mathrm{.}7$ million

c$.$

$7\mathrm{.}6$ million

d$.$

$7\mathrm{.}8$ million