6 Crash acquired 70% of Bang's 100,000 GHS1 ordinary shares for GHS800,000 when the retained earnings of Bang were GHS570,000 and the balance in its revaluation surplus was GHS150,000. Bang also has an internally developed customer list which has been independently valued at GHS90,000. The non-controlling interest in Bang was judged to have a fair value of GHS220,000 at the date of acquisition. What was the goodwill arising on acquisition? E GHS200,000 F GHS163,000 G GHS226,000 H GHS110,000