gamma acquired 60% of delta shares

BALANCE SHEET GAMMA Dec 31, 2021 DELTA Dec 31, 2021 Cashi Accounts reccivable Inventory ent in Delta 200,000 385,000 400,000 285,000 180,000 $20,000 694,400 1,200,000 2,879,400 408,000 1.393.000 Accounts payable LT Libilities Common stock Retained earnings Liabilities # Equity 550,000 1,100,000 300,000 929,400 2,879,400 408,000 300,000 480.000 205.000 1.393.000 INCOME STATEMENT GAMMA DELTA 2021 2021 Revenue Investment Income 910.00 1.000.000 224.400 1.224.400 910.00 COGS Depreciation Expenses 800.000 120.000 50,000 970.000 408.000 102.000 45.000 555.000 Net Income 254,400 365.000 Using the information provided above, please answer the following questions: 2) What is the goodwill at the acquisition date? (Provide calculation here) 2) What is the proportion of goodwill assigned to NCI?(Provide calculation here)