DBP owns 75% of the ordinary shares of OMR, its only subsidiary. Both companies are based in D-land. On 01 January 20X3 the equity attributable to the non-controlling interests (NCI) is D$75,900. On 31 March 20X3, dividends of D$1,000 are paid to OMR's shareholders. The consolidated statement of profit or loss, and other comprehensive income for the year to 31 December 20X3, shows the following amounts attributable to NCI: Profit for the year - 5,700 Total comprehensive income - 6,500 As at 31 December 20X3, what is the equity attributable to NCI in the consolidated statement of changes in equity of the DBP group? Solution A.D$80,600 B.D$81,350 C.D$81,400 D.D$82,150