- January 1,X5, Tanaka Company purchased 75% equity of Tanao Company in cash to gain control over Tanao Company, and the non-controlling interest was measured according to the fair value on the acquisition date of $215,000. The carrying amount of each identifiable asset and liability of Tianao Company on that day was equal to the fair value. After the acquisition on January 1,X5, the respective balance sheets of Tanaka and Tanao are follows: The amounts of (1) goodwill and (2) non-controlling interests in the consolidated balance sheet of Tanaka and Tanao on January 1,X5 are respectively (20%) - January 1,X5, Tanaka Company purchased 75% equity of Tanao Company in cash to gain control over Tanao Company, and the non-controlling interest was measured according to the fair value on the acquisition date of $215,000. The carrying amount of each identifiable asset and liability of Tianao Company on that day was equal to the fair value. After the acquisition on January 1,X5, the respective balance sheets of Tanaka and Tanao are follows: The amounts of (1) goodwill and (2) non-controlling interests in the consolidated balance sheet of Tanaka and Tanao on January 1,X5 are respectively (20%)