10.7 The facts are as stated in Question 10.6 above except that Beckham measures non-controlling interest based on the net assets of Chelsea on the acquisition date. You are required to prepare: i. Show the workings to determine goodwill, and ii. The consolidated statement of financial position as at 31 December x1. 10.7 The facts are as stated in Question 10.6 above except that Beckham measures non-controlling interest based on the net assets of Chelsea on the acquisition date. You are required to prepare: i. Show the workings to determine goodwill, and ii. The consolidated statement of financial position as at 31 December x1