The food producing company Sugar Inc. purchases on 31.12.X3 80% of the shares of Cocoa Ltd at a price of 200 Mio. . Cocoa Ltd. has a valuable list of business customers. The value of this list is assessed to be 50 Mio. . This list will provide benefits for an indefinite time period. The fair value of the PP&E of Cocoa Inc. is 100 Mio. and the cost of the inventories of Cocoa Inc. is 10 Mio. lower than the current market value of these inventories. Following financial statement data for 31.12.X3 is available: S Inc C Ltd 80 Single financial statement 31.12.X3 Assets Goodwill Intangibles PP&E Investments Current assets Sum Liabilities and equity Share capital Retained earnings Liabilities Sum 15 180 200 60 455 40 120 601 201 100 105 250 455 40 120 a) Determine the amount of goodwill resulting from this transaction. Which method for goodwill determination did you use based on the provided information. b) Perform the consolidation per 31.12.x3 using a consolidation worksheet and provide the required adjustment entries. c) The integration of Cocoa Ltd. into the group was successful. Both companies report the same financial information per 31.12.X4 as one year earlier. Cocoa Ltd. depreciates PP&E over 2 years and uses FIFO to measure inventory and typically inventory is held for less than one month on stock. Perform the consolidation per 31.12.X4 using a consolidation worksheet and provide the required adjustment entries