13.5 60 250 Company A takes over Company B. Immediately before the takeover, Company B's statement of financial position appeared as follows: Company E000 Non-current assets 240 Current assets 190 Assets 430 Ordinary share capital (10p shares) Reserves Long-term debt 120 Share capital and liabilities 430 The terms of the offer made to B's shareholders for every nine shares held in 8 were: 3 shares (5Op market value each) in A plus 90p cash plus 2 2 convertible preference shares in A (valued at par), The terms of the conversion on the 12 preference shares are ordinary shares for each 2 preference share Calculate the goodwill which will initially appear in A's consolidated accounts as a result of the offer assuming . . (0) conversion does not take place full conversion [5]