FOR PART (a) OF THE QUESTION YOU MUST ALSO COMPLETE STEP ONE TO OBTAIN FULL MARKS.

Step 1: Calculate and allocate the acquisition differential and calculate Goodwill

FOR PART (b) OF THE QUESTION YOU MUST SHOW ALL CALCULATIONS FOR HOW YOU DETERMINED i) Consolidated net income attributable to the parent; ii) Consolidated Retained earnings; and iii) Non-Controlling interest