Intragroup dividend – Subsidiary declared dividends to Parent

Dear tutors,

My question is – A $450 final dividend was declared by the directors of the Subsidiary Ltd on 31 Dec 20X1 to be paid on 31 Jan 20X2 and recorded in the books, however, Parent Ltd had not accounted for the dividends receivables from Subsidiary Ltd.

May I know what is the impact on consolidated statement of financial position as at 31 Dec 20X1. Is there any impact on retained earning and NCI in the Balance sheet?

Additional information:
CL-Dividend payable in Parent accounts is $30,000
CL-Dividend payable in Subsidiary accounts is $15,000
Parent owns 80% of subsidiary.

What I understand so far for the consolidated account.

Dividend payable 30,000+15,000-(450*0.80)=30,000+15,000+360=44640

Any helps will be greatly appreciated!