Sydney Ltd acquired a 73% 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 $256,000 and a carrying amount of $118,000. The remaining useful life of the plant at the date of acquisition is 13 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 $78,000. 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:

Adjustment of opening Retained Earnings
Less: Plants depreciation	xxx
Add: Tax adjustment for depreciation	xxx
Less: Intra-group inv. unrealised profit	xxx
Add: Tax adjustment	xxx
Changes in Retained Earnings	xxx
x {=100-{x}}%		aaa
Dr. NCI	aaa
Cr. Retained Earnings		aaa

Calculate and enter the amount of the last entry above in the answer block below: