Question 31 2.5 pts Which of the following is true about the non-controlling interest? None of these statements is true. o Its value on the date of acquisition may not always be proportional to the price paid by the parent to acquire the controlling interest in the subsidiary. Its value increases as the subsidiary pays more dividends. O Its share of the gain on acquisition of the subsidiary has to be reported separate from the parent's share of the gain. 3 pts Question 32 ABC Co. acquired the net assets of XYZ Co. at the beginning of 2022. On that date, XYZ had assets with a book value of 120,000 and a fair value of 150,000. XYZ's liabilities had a book and a fair f$25000 on this acquisition. What was the price that