TCV company operates in T-land where the currency is the T$. The company is preparing its group financial statements to 31 December 20X3. TCV has one subsidiary, NZP, in which it has a 75% shareholding. The individual company statements of changes in equity for the year ended 31 December 20X3 include dividends of T$300,000 for TCV and T$80,000 for NZP. What is the total amount of dividends that should be included in the consolidated statement of changes in equity of the TCV group for the year ended 31 December 20X3? Solution A.T$300,000 B.T$320,000 C.T$360,000 D.T$380,000