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B. The Statement of Financial Position of LUMINA Corporation on lune 30, 2020 is presented below: Current Assets P195000 Land 1.320.000 Building 660.000 Equipment 525.000 Total Assets P2300000 Liabilities 525.000 Ordinary Share, P5 par 900.000 Share premium 825.000 Retained Earnings 450,000 Total Equities P1700000 All the assets and liabilities of Lumina assumed their fair values except for land and building. It is estimated that the land has a fair value of P2,100.000 and the fair value of the building increased by P480000. Enigma Corporation acquired 00% of Lumina's outstanding shares for P3.000.000. The non-controlling interest is measured at fair value. 24. Assuming the consideration paid includes control premium of P852,000. how much is the goodwill or gain on acquisition on the consolidated nancial statement? 25. Assuming the consideration paid excludes control premium of \"30,000 and the fair value of the non-controlling interest ls P736500. how much is the goodwill or gain on acquisition on the consolidated nancial statement? C. Entity A acquired 80.000 out of 100.000 outstanding ordinary shares of Entity B which enabled the former to obtain control of the latter at an acquisition price of P1.000.000. Entity A paid P100.000 acquisition related costs and P50.000 indirect costs of business combination. At the date of acquisition, the net assets of Entity B are reported at P1,600.000. An asset of Entity B is overvalued by P60,000 while one liability is undervalued by P40,000. 26. What is the initial measurement of non-controlling interest in net assets in the consolidated statement of nancial position? 27. What is the goodwill or gain on bargain on bamin purchase arising from business combination