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Question - Co. X owns 90% of the voting stock of Co. Y. On December 15, 2019, the holding Co. sold goods that cost $120,000 to the subsidiary at a price of $200,000. During 2019, the subsidiary sold 60% of the goods and sold the rest during the year 2020. The subsidiary achieved $80,000 of net income in 2019 and $40,000 2020. What is the Controlling interest share in the subsidiary's profits of 2019?
A- $114,000
B- $72,000
C- $43,200
D- $40,000
What was the unrealized gain that HBC reported in profit or loss on its statement of comprehensive income for the year ended December 31, 20X1
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