Question：H bought 60% of S on 1 July 20X3. S's revenue for the year ended 31 December 20X3 is $230,000. These sales accrued evenly over the year.
In the consolidated income statement for the year how much revenue relating to S will be included?
A. $115,000.
B. $138,000.
C. $230,000.
D. $95,833.
The correct answer is: $115,000.
Include 100% of S's post-acquisition revenue.
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