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On 1 January 201, Salmiya Co paid $100,000 for a controlling interest of 80% in Marina Co's equity when the retained earnings of Marina Co were $50,000. The summarized statement of financial positions at 31 December 202 are as follows: Additional information (i) At the date of acquisition, the fair value of the NCl of Marina Co was measured at $25,000 (ii) For consolidation purposes, at the date of acquisition the fair value of the non-depreciable land of Marina Co exceeded its carrying value by $20,000. Marina Co has not incorporated this fair value adjustment into its individual financial statements. (iii) At the reporting date, Salmiya Co is owed $5,000 by Marina Co