Sydney Ltd acquired a 63% interest in Brisbane Ltd on 1 July 2014 for $450,000 On the same date, the balance of shareholders equity of Brisbane Ltd comprised: Share capital $140,000 General reserve $100,000 Retained earnings $120,000 All assets are recorded at their fair values except for an item of plant, which had a fair value of $259,000 and a carrying amount of $135,000. The remaining useful life of the plant at the date of acquisition is 6 years. Additional information: Brisbane Ltd recorded a profit after tax of $120,000 for the year ended 30 June 2017 and paid a dividend of $44,000 on 1 January 2017. On 1 June 2016, Brisbane Ltd sold inventory to Sydney Ltd for $100,000 at a profit before tax of $89,000. The entire inventory is sold to external party at 30 June 2016. The workings and journal entries to record for changes in prior period equity for NCI are as follows:

Please show working out. The answer was 33,756.