On 1 July 2021 , Hada Ltd acquired 72,000 ordinary shares in Sala Ltd. On the date of acquisition, the capital reserve and retained earnings in Sala Ltd were $9,000 and $30,000 each. The statement of financial position of the two companies for the year ended 30 June 2022 were as follow:- Statement of Financial Position as at 30 June 2022 Additional information: (a) No impairment of goodwill has occurred to date. (b) It is Hada Ltd's policy to measure non-controlling interest equal to its proportionate share of net assets of the subsidiary. (c) Amount due from subsidiary arose mainly from inter-company advances and payments on behalf. \begin{tabular}{llr} \hline APU Level 2 & Asia Pacific University of Technology \& Innovation & 20221021 \end{tabular} AQ056-3-2-CRPT Class Test Page 2 of 3 REQUIRED: (a) Define and compute "Goodwill on Consolidation". (4 marks) (b) Define and compute "Non-Controlling Interest"' as at 30 June 2022 (3 marks) (c) Show all the relevant journal entries for consolidation. (5 marks) (d) Prepare the Consolidated Statement of Financial Position for Hada Ltd and its subsidiary as at 30 June 2022 . (Show all workings) (13 marks)