$)$ Grande Corp and Kundera LTD merge on January $1,2024.$ Before the merger transaction, the balance sheets of the two companies were as follows:

$($in millions$)$ Grande Corp Kundera LTD

Assets $$4,800$ $$2,800$

Liabilities $$1,392$ $ $900$

Common stock $($$$1$ par value$)250300$

Additional paid$-$in capital xxx $280$

Retained earnings $1,800$ xxx

Grande issues $120,000$ shares of its common stock with a market value of $$8\mathrm{.}8$ billion to the owners of Kundera in return for $60\%$ of Kundera common stock. The assets of Kundera have a market value in excess of book value of $$120$ million.

Calculate Grande$$s additional paid$-$in capital at January $1,2024.$

Calculate Kundera$$s Retained Earnings at January $1,2024.$

Calculate the goodwill as a result of this transaction.

Calculate the non$-$controlling interest as a result of this transaction.