RTS acquired WAS by paying IDR 8,000,000,000 for 400,000 shares of WAS common stock on 1/1/2019 when WAS's equity position was as follows: 20,000 Preferred Shares were issued and are outstanding with no arrear dividends. 10% dividend, cumulative, non-participation with par IDR 100,000 and callable at IDR 105,000 per share. = IDR 2,000,000,000 C / S Rp.10,000 par, 500,000 pieces issued and outstanding = 5,000,000,000 Other PIC= 1,000,000,000 R / E= 1,500,000,000 Total equity= 9,500,000,000 During 2019, WAS reported a net profit of Rp1,000,000,000 and declared a dividend of Rp500,000,000. Any excess of FV is goodwill and not amortized. Instructions: A. Calculate the goodwill (if any) when the RTS acquires WAS on January 1. 2019! B. Calculate the total Controlling Interest (CI) allocation from the share of income and dividends from WAS for 2019! C. Calculate the total allocation for outsiders of the company's Non-Controlling Interest (NCI) on 31/12/2019