Question 3 On 1 January 20X0 Alpha Co purchased 90,000 ordinary $1 shares in Beta Co for $270,000. At that date Beta Co's retained earnings amounted to $90,000 and the fair values of Beta Co's assets at acquisition were equal to their book values. Three years later, on 31 December 20X2, the statements of financial position of the two companies were: Alpha Co Beta Co $ $ Sundry net assets 230,000 260,000 Shares in Beta 180,000 410,000 260,000 Share capital: Ordinary shares of $1 each 200,000 100,000 Retained earnings 210,000 160,000 410,000 260,000 The share capital of Beta Co has remained unchanged since 1 January 20X0. The fair value of the non-controlling interest at acquisition was $42,000. Required a) What amount should appear in the group's consolidated statement of financial position at 31 December 20X2 for goodwill? b) What amount should appear in the group's consolidated statement of financial position at 31 December 20X2 for non-controlling interest? c) What amount should appear in the group's consolidated statement of financial position at 31 December 20X2 for retained earnings