1.India Enterprises has four divisions. It acquired one of them, Bombay Products, on January 1, 2015 for Rs400,000,000, and recorded goodwill of Rs50,750,000 as a result of that purchase. At December 31, 2015, Bombay products had a recoverable amount of Rs375,000,000. The carrying value of the companys net assets at December 31, 2015 was Rs355,000,000 (including goodwill). What amount of loss on impairment of goodwill should India record in 2015?

a. Rs45,000,000

b. Rs25,000,000

c. Rs20,000,000

d. Rs 0

e. none of the above

2.Tokyo Enterprises has four divisions. It acquired on of them, Green Products, on January 1, 2015 for 640,000,000, and recorded goodwill of 81,200 as a result of that purchase. At December 31, 2015, Green Products had a recoverable amount of 592,000,000. The carrying value of the Companys net assets at December 31, 2015 was 568,000,000(including goodwill). What amount of loss on impairment of goodwill should Tokyo record in 2015?

a. 48,000,000

b. 72,000,000

c. 24,000,000

d. 0

e. none of the above