Problem B The working paper elimination entry recorded by Spoon Company on January 1,2023, the date of acquisition of Fork Compar Of the goodwill recorded, P30,000 is attributed to the non-controlling interest. 2. Determine the controlling interest percentage. 3. In the preparation of the consolidated statement of financial position at the date of acquisition, the sum of the inventory balances in the separate financial statement of parent and subsidiary is increased by what amount