plz answer both questions with detail

Assuming that Parent inc acquires 80% of Sub inc on August 1, 2019 for cash of $180,000 a) What would be the amount of goodwill appearing on the Consolidated Baiance 5heet on the date of acquisition if the identifiable net assets (INA) method were used? Goodwill appearing on the Consolidated Balance Sheet is 88,0000.8=70,400 b) What amount would appear in the Non-Controlling Interest (NCI) Account on the Consolidated Balance Sheet on the date of acquisition if the identifiable net assets (INA) method were used