The following is taken from the Consolidated Statement of Financial Position of StayHome Ltd (SH). The Group's financial year end is 31 December 20X1 of each year. The Group 2300 430 700 900 350 300 400 Cash and bank balances Short-term deposits Inventories Trade receivables (current) Other receivables (current) Other receivables (non-current) Prepayments (current) Investments in corporate bonds and Equity investments (non- current) Investments in government securities, corporate bonds, investment funds and money market funds (current) Investments in associated companies Investment properties Property, plant and equipment Intangible assets Right-of-Use Assets 600 800 2000 1800 3400 100 500 800 100 1300 Trade and other payables (current) Current tax payable Borrowings/Loans (current) Provisions (current) Provisions (non-current) Borrowings/Loans (non-current) Long-term Lease Liabilities 200 300 2200 480 7000 Share Capital Treasury shares 300 Other reserves 900 2300 Retained earnings Non-controlling interests (NCI) ? Required (i) (a) Use the Accounting Equation to figure out the amount of NCI. (b) What is the nature of NCI account (i.e. Asset/Liability/Equity/etc)