03113.. 201) 2021-2020-13 21 On 1/1/2018. the X Company purchased 60% of the Y Companya shares in the amount of $320000, resulting in a parent company and a subsidiary, the net fair value of the assets of the subsidiary company 300,000, and the fair value of non-controlling interest wan estimated at 74.000 Required Calculating the value of non-controlling interest according to partial goodwill (2 points) 140.000 120.000 50,000 145.000 22. In the general business sense, mergers and consolidations are business combination and may or may not involve the dissolution of the acquired firm(s)