On $1$ December $20$X$0$ Frail acquired $80\%$ of Mails$600$ million $$1$ shares for a cash consideration

of $$800$ million and obtained control over Mail. At that date the fair value of non controlling

interest in Mail was $$190$ million. Frail wishes to measure non controlling interest at fair value at

the date of acquisition. On $1$ Dec $20$X$0$ the retained earnings of Mail were $300$ million,

Revaluation surplus of $20$ million and other components of equity of $10$ million. Fair value of

Mail$$s net assets was equal to the carrying amounts with an exception of a property which had a

market value of $50$ million lower than its carrying value.

On the same day Frail also acquired $30\%$ of the $4$ million $$1$ equity shares of Axle at a cost of

$$7\mathrm{.}5$ million

The retained earnings of Axle was $$11,000,000$ at $30$ September $20$X$0$

Profit for the year ended $30$ September $20$X$1$was $$5,000,000$

What amount will be shown in the consolidated statement of financial position at $30$

September $20$X$1$ in respect of the investment in Axle and what will be Goodwill on

acquisition of Mails?