Job Co acquired 90% of the 1million ordinary share of Sud Co on 1 October 20x7.The consideration consisted of $5million in cash and 400 000 equity shares of Job Co each of which had a market value of 290 cents. On 1 October the daur value of Sud Co's net assets was $5million. Job Co measures non-contolling interests at their proportionate share of the subsidiary's net assets. What is the amount of goodwill on acquisition to be accounted for in Job Co's consolidated accounts at the date of acquisition?