HLtd 5 Ltd H Ltd SLtd Cash 200 20 Account Payable 300 40 Other current aset 500 40 Bank loan 400 Investment in S Ltd 2,000 Share Capital 4,000 100 Fixed Asset TOTAL ASSET 3,000 5700 150 Retained Earnings 1,000 285 201 50 210 TOTAL LIABILITIES AND EQUITIES 5700 210 . . . . H. Ltd. acquired 80% shares in S Ltd. on October 1, 2019 for $2,000. At the date of acquisition all the assets and liabilities of S Ltd were reflected at fair value The Retained earnings of S Ltd. on April 1, 2019 was $ 200 H Ltd measures the Non Controlling Interest at its proportionate share of the acquiree's net identifiable assets. S Ltd transferred goods to H Ltd at a transfer price of $ 300. The sales policy of H Ltd is to add 50% of mark up to its cost. Two-thirds remained in inventory at the year end. Required: Calculate goodwill at the date of acquisition and unrealized profit for holding company (40 p)