X Ltd purchased 70 percent of the shares of Y Ltd at a price of 1 00 000 Share capital of Y Ltd was ...........

X Ltd. purchased 70 percent of the shares of Y Ltd. at a price of ` 1,00,000. Share capital of Y Ltd. was of ` 70,000 and its accumulated profits amounted to ` 90,000. What would

be the amount of Minority Interest in the consolidated Balance Sheet ?  (2 marks)