The second question: The statement of financial position of Sufyan Company on 1/1/2019 was as follows:

assets fair value book value statement 35000 fund 20000 15000 stock 35000 40000 land 80,000 70,000 Buildings (net) 20000 10000 Fame Obligations and Shareholders' Equity 10000 12000 Payment notes 20000 bond loan 88000 common shares 50000 retained earnings

If you know that the Safwan Company has acquired 75% of the ordinary shares of the Sufian Company for an amount of 180,000 dinars, and on this date, some assets in the Safwan Company were valued as follows: Statement book value fair booked Inventory 15000 20000 Land 40000 50000 Buildings 80000 100000 Fame 12000 15000 Required: Calculate the amount to be included in the consolidated statement of financial position at the date of acquisition for each of the following items according to the concept next to each item.

1 fame parent company 2 Minority Rights Economic Unit