On June 30, 20x1, ABC Co. acquired 75,000 of EFG Co.'s 100,000 outstanding shares with par value per share of 1 for 4 per share. At this time, EFG's shares have a quoted price of 3.50 per share and EFG's retained earnings is 80,000.

Additional information:

EFGs total assets include land classified as investment property at a cost of 180,000. The lands fair values are 200,000 on acquisition date and 320,000 on June 30, 20x3. EFG uses the cost model for its investment properties. However, the group uses the fair value model.

On acquisition date, EFG's building classified as property, plant, and equipment had a fair value of 30,000 in excess of its carrying amount. The building's remaining useful life is 5 years. The group uses the straight-line method of depreciation.

The current accounts on June 30, 20x3 include intercompany receivables and payables of 10,000.

An impairment test on June 30, 20x3 concluded that goodwill is impaired by 20,000.

NCI is measured at fair value.

There are no subsequent changes in EFG's outstanding shares.

The June 30, 20x3 individual financial statements of the entities show the following information:

	ABC Co.	EFG Co.
Total assets	1,000,000	500,000
Total liabilities	200,000	120,000
Share capital	300,000	100,000
Retained earnings	500,000	280,000
Total liabilities and equity	1,000,000	500,000

1. How much is the goodwill in the June 30, 20x3 consolidated financial statements?

2. How much is the NCI in net assets?

3. How much is the consolidated retained earnings?

4. How much is the consolidated total assets?

5. How much is the consolidated equity?