the following information relates to a group entity for the x5 financial year( 01/01/x5 - 31/12/x5 )

the parents hold 90% of the ordinary share capital in the subsidiary entity

on 01/01/x5 the parents equity b/f balance was R5 967 000

on 01.01.x5 the subsidiary equity b/f balance was R1 840 000

at acquisition the subsidiary net asset had a fair value of 1315 000

based on this information calculate the equity b/f balance for inclusion on groups consolidated statement of changes in equity

a 6 500 000

b 6 530 500

c 6 600 000

d 6 439 500