PR Company acquires 75% of the voting stock of SX Corp. On June 30, 2016 for $90 million in cash. Fair value of noncontrolling interest at this date is $28 million.
Balance Sheets of PR co. and SX corp., June 30, 2016, Immediately Prior to Acquisition
	PR Co.	SX Corp.
Balance Sheet (in millions)	Book Value	Book Value	Fair Value
Current Assets	250	30	38
Plant and Equipment, net	600	130	115
Intangible	1400	50	40
Total Assets	2250	210
Current Liabilities	150	40	40
Long Term Debt	1100	100	103
Common Stock, par	60	24
Additional Paid in capital	540	60
Retained Earnings	400	-14
Total Liabilities	2250	210
SX also has the following previously unreported intangible assets that meet GAAP requirements for asset recognition.
	Fair Value
Advanced Technology	5
Customer Lists	25
1. Compute the amount of Goodwill and its allocation to controlling and non controlling interests
2. Prepare the workpaper entries and complete a work paper