step disposal during the financial period

1/10/x5 Parent bought 80% Sub for €324m; RE $180m, Sh.C. $180m; NCI proportionate;
at the Y/E 30/9/x8, S’s RE $360m; Sub’s profit BT $126m, profit AT $90m
Parent’s Profit BT $153m, Profit AT $108m
30/6/x8 Parent sold 1/4 of it’s holding in Sub for $160m
How can we calculate NCI and RE?
and how do we account it in the P&L and SFP?
Would you please have a look for a few minutes.