HNG operates in H-land where the currency is the H$. The company is preparing its group financial statements to 31 December 20X2. HNG has one 80% subsidiary, QWE, which it has owned for several years. At acquisition, the fair value (and carrying amount) of QWE's net assets was H$120,000. At 1 January 20X2, HNG's equity was H$960,000 and QWE's equity was H$340,000. What is the equity attributable to the owners of the parent at 1 January 20X2 for inclusion in the consolidated statement of changes in equity of the HNG group for the year ended 31 December 20X2? Solution A.H$1,136,000 B.H$1,180,000 C.H$1,232,000 D.H$1,300,000