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9. On January 1, X6, the Brunei Company paid $1,440,000 to acquire 60% equity of the Brunei Company to gain control over the Brunei Company, and the non-controlling interests were measured according to the proportional share of the identifiable net assets. The date of acquisition of the Brunei company's equity interest is $2,000,000. The difference between the transfer consideration and the net value of the equity is due to the underestimation of the amount of equipment in Brunei Company's account. The equipment has a remaining service life of eight years from the acquisition date and is depreciated using the straight-line method. There is no goodwill arising from this business combination, and Wenshan Company adopts the equity method to deal with the investment in Brunei Company. The X6 annual investment income from Wenshan Company in Brunei Company is $270,000. The net profit of non-controlling interests in the consolidated consolidated income statement of Brunei Company and Brunei Company for year X6 is $180,000, then the amount of net profit of Brunei Company for year X6 is: (A) $400,000. (B) $425,000. (C) $450,000. (D) $500,000.

Which of the following should not be included in the consolidated statement of cash flows prepared using the indirect method? (A) Net profit before tax. (B) Cash dividends paid by the subsidiary to the parent company. (C) Cash dividends paid by the parent company to shareholders of the parent company. (D) Dividends paid by subsidiaries to non-controlling interests.

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