Complete the worksheet below using the partial goodwill method with the NCI measured at the proportionate share of the acquiree's identifiable net assets. (5 marks) Elimination of Investment in Darling Ltd Fair Value of consideration transferred Less: FV of identifiable assets acquired & liabilities assumed Share capital on acquisition date General reserve-acquisition date Retained earnings-acquisition date Fair value adjustment Goodwill on acquisition Non-controlling interest Darling Ltd (S) $.000 60,000 20,000 10,000 Murray Ltd (70% of Darling) (P) $.000 30% NCI $.000 (b) Prepare the consolidation adjustments and eliminations entries and recognise the NCI in the pre-acquisition equity of Darling Ltd, using the partial goodwill method with the NCI measured at the proportionate share of the acquiree's identifiable net assets. (6 marks)