单项选择题
On 1 February 20X3 Pinot Co acquired 30% of the equity shares of Noir Co, its only associate, for
6 million. Profits accrued evenly throughout the year. Noir Co made a dividend payment of
700,000 should be recognised on its investment in Noir Co.What amount will be shown as 'investment in associate' in the statement of financial position of Pinot Co as at 30 September 20X3?
A.$10,200,000
B.$10,000,000
C.$10,400,000
D.$10,600,000