At 1 January 20X0 H Ltd acquired 60 per cent of the share capital of S for £180,000. At that date the share capital of S consisted of 200,000 shares of 50p each. The reserves of H and S are stated below:

In the consolidated statement of financial position of H and its subsidiary S at 31 December 20X2, what amount should appear for the non-controlling interest in S?
a. £92,000
b. £280,000
c. £152,000
d. £112,000

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HS H At 1 Jan 20X0 £ 280,000 50,000 At 31 Dec 20X2 £ 340,000 180,000