P purchased a 60% interest in S on 12/31/2010 for $90,000. On that date S had Equipment with a FV of $35,000 and a BV of 20,000. The FV of all S’s identifiable assets-liabilities (ΣFV) at acquisition was $100,000. Compute the amounts as they would appear in the consolidated balance sheet. Goodwill S Equipment NCI Synergy 35000 35000 60,000 Acquisition Premium 21000 35000 46000 FV of NCI independently determined $52,000

	Goodwill	S Equipment	NCI
Synergy
Acquisition Premium
FV of NCI independently determined			$52,000