Surf Inc. has 40% of its share publicly traded on an exchange. Pride Inc. purchases the 60% non-publicly traded shares in one transaction, paying PHP 6,300,000. Based on the trading price of the shares of Surf Inc. at the date of gaining control a value of PHP 4,000,000 assigned to the 40% non-controlling interest (or fair value of NCI), indicating that Surf Inc. has paid a control premium of PHP 300,000. The fair value of Surf Inc.'s identifiable assets is PHP 7,000,000 and a carrying amount of PHP 5,000,000. Compute for the goodwill using Partial-goodwill and Full-goodwill approach.