The Following Consolidation Adjusting Journal Entries Appeared at the End

The following consolidation adjusting journal entries appeared at the end of a period in which the parent sold all of its shareholding in a subsidiary.It received $1 200 000 for the shares. $$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Profit on sale of investment } & 500000 & \\\hline \mathrm { Dr } & \text { Loss on sales of subsidiary } & 250000 & \\\hline \mathrm { Cr } & \text { Profit after tax } & & 179000 \\\hline \mathrm { Cr } & \text { Retained earnings } & & 271000 \\\hline \mathrm { Cr } & \text { Revaluation reserve } & & 300000 \\\hline\end{array}$$ The amount of the share of post-acquisition profits and movements in equity balances,contributed to the group by the subsidiary,and attributable to the parent,is:

A) ($250 000)
B) $350 000
C) $750 000
D) $1 200 000