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33.14 Frog acquired 100% of the ordinary share capital of Toad on 1 October 20X7. On 31 December 20X7 retained earnings of Toad and Frog were as follows:
The profits of Toad have accrued evenly throughout 20X7.
What figure for retained earnings should be included in the consolidated financial statements of the Frog group at 31 December 20X7?
A $150,000
B $175,000
C $665,000
D $810,000
答案：C
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