CJL has operated in C-land for many years with its 80% owned subsidiary, NWK. During the year ended 31 August 20X2, the following ordinary dividends were paid by each company: CJL: C$400,000. NWK: C$200,000. For the year ended 31 August 20X8, what is the total amount of ordinary dividend paid recorded in the consolidated statement of changes in equity for the CJL group? Solution A.C$400,000 B.C$440,000 C.C$560,000 D.C$600,000