On January $1,20$X$1,$ Zasio Ltd$.$ acquired $70\%$ of Levin Ltd$.$ for $$303,750.$ The pre$-$combination statements of financial position for the two entities are presented below:

Required:

a$.$ Calculate the goodwill at December $31,20$X$1.$

b$.$ Calculate Zasio$$s $20$X$1$ consolidated cost of sales.

c$.$ Calculate the net income attributable to the NCI that should appear on Zasio$$s $20$X$1$ consolidated statements of comprehensive income.

d$.$ Calculate the NCI that would appear on Zasio$$s $20$X$1$ consolidated statement of financial position.

e$.$ Calculate the consolidated balances for the following accounts:

i$.$ Building

ii$.$ Accumulated depreciation$$building

f$.$ Calculate the net income attributable to the NCI that should appear on Zasio$$s $20$X$2$ consolidated statement of comprehensive income.