单选题 374 At 1 January 20X8 Tom Co acquired 80% of the share capital of Jerry Co for $100,000. At that date the share capital of Jerry Co consisted of 50,000 equity shares of $1 each and its reserves were $30,000. At 31 December 20X9 the reserves of Tom Co and Jerry Co were as follows:Tom Co $400,000Jerry Co $50,000In the consolidated statement of financial position of Tom and its subsidiary Jerry at 31 December 20X9, what amount should appear for group reserves?( )