Alonzo Corporation purchases 8,000 shares of Bea Company for P128 per share. Just prior to the purchase, Bea has the following accounts in its statement of financial position: Assets: Cash P 40,000 Inventories 560,000 Equipment 800,000 Goodwill 200,000 P1,600,000 Liabilities & Equity: Current liabilities P 500,000 Ordinary share capital, P10 par 100,000 Share premium 260,000 Retained earnings 740.000 P1,600,000 Alonzo believes that the inventories has a fair value of P800,000 and that the equipment is worth P1,000,000. 21. The non-controlling interest in the consolidated statement of financial position on the date of acquisition is: A. 240,000 B. 250,000 C. 256,000 D. 268,000 22. The amount of goodwill/(gain from acquisition) to be reported in the consolidated statement of financial position is: A. 48,000 B. (48,000) C. 60,000 D. ( 60,000)