Consolidation of P/L account

25.3 Prestend
Prestend is the parent company of Northon. The following are the statements of financial position for both
companies as at 31 October 20X7.

Prestend Northon
$’000 $’000
Assets Non-current assets
Property, plant and equipment 4,200 3,300
Investments: shares in Northon at cost 3,345 –
Current assets
Inventory 1,500 800
Receivables 1,800 750
Bank 600 350

Total assets 11,445 5,200
Equity and liabilities
Equity
$1 ordinary shares 9,000 4,000
Retained earnings 525 200

Current liabilities
Payables 1,220 200
Tax 700 800
Total equity and liabilities 11,445 5,200
The following information is also available.
(a) Prestend purchased 2,800,000 shares in Northon a year ago when Northon had retained earnings of
$60,000. The fair value of the non-controlling interest at the date of acquisition was $1,415,000.
(b) During the year Prestend sold goods with an invoice value of $240,000 to Northon. These goods were
invoiced at cost plus 20%. Half of the goods are still in Northon’s inventory at the year end.
(c) Northon owes Prestend $30,000 at 31 October 20X7 for goods it purchased during the year.

My doubt:
How to find out the Non Controlling Interest percentage (in terms of ownership of the company)when it is not given in the question.
Please refer to the above question and explain

Thank You