P Ltd acquired 80% of the shares of A Ltd at a price of $8 per share. The abridged statement of financial position of A Ltd at the date of acquisition was as follows:

	$
Consi der ati on paid	800 000
Non-controlling interest (25% of $550 000)	137 500
	937 500
	(550 000)
goodwill	387 500

Required (a) Calculate the goodwill (b) Calculate the non-controlling interest 2.How are the costs of a business combination measured?