单选题
On 1 October 20X5, Anita Co purchased 75,000 of Binita Co’s 100,000 equity shares when Binita Co’s retained earnings amounted to $90,000.
On 30 September 20X7, extracts from the statements of financial position of the two companies were:
【正确答案】
B
【答案解析】
Retained earnings = 300 + ((150 – 90) x 75%) = 345.
Total equity = 125 + 345 = 470.