Ralph Co aquires $80\%$ of Angus Co on $1$ January for $$780,000,$ giving rise to goodwill. At this date the net assets of Angus Co had a book value and fair value of $$750,000.$ The NCI was measured as a proportion of net assets. Extracts from the statements of financial position of the two companies at $31$ December were as follows: Ralph Angus $$000$ $$\text{'}000$ Property, plant and equipment $1,290640$ Investment $780$ Current assets $370450$