X ltd owns 75% of Y Ltd. Y Ltd owns 45% of Z ltd. X Ltd also owns 40% of Z Ltd. The ownership interests in Z ltd were acquired when Z ltd was incorporated. The retained earnings of the three companies on 1 July 2016 and 30 June 2017 are as follows: X Ltd Y Ltd Z Ltd Retained earnings at acquisition date Retained earnings 1 July 2016 Retained earnings 30 June 2017 S 45,000 Interim dividend paid Final dividend declared 50,000 65,000 $ 15,000 20,000 25,000 The dividends paid/declared by group entities for the year ended 30 June 2017 were as follows: X Ltd Y Ltd Z Ltd S $ 1000 1,200 $ 3,000 5,000 $ 8,000 15,000 20,000 800 1000 Additional Information: a) During the year ended 30 June 2016, Z sold goods to Y Ltd for $180,000. These goods cost Z Ltd $160,000. 15% of these goods remained in Y's inventory on 30 June 2016. b) During the year ended 30 June 2016, X sold goods to Z Ltd for $280,000. These goods cost X Ltd $22,000. 25% of these goods remained in Z's inventory on 30 June 2016. c) During the year ended 30 June 2017, Z Ltd sold goods to X for $15,000. These goods cost Z Ltd $12,000. 30% of these goods remained in X Ltd's inventory on 30 June 2017. d) During the year ended 30 June 2017, Z sold goods to Y Ltd for $210,000. These goods cost Z Ltd $170,000. 30% of these goods remained in Y Ltd's inventory on 30 June 2017. e) All entities in the group use the perpetual inventory system. f) The corporate tax rate is 30%. Required: On the basis of the information provided, show the calculation of direct and indirect interests and calculate the total non-controlling interest in consolidated profit after tax and total non-controlling interest in consolidated retained earnings for year ended 30 June 2017. Show all workings.