Use the following information for the next two questions:

On January $1,20$x$1,$ Entity A acquires Entity B in a business combination. The financial statements of

the combining constituents are shown below:

Additional information:

Entity $B^{\text{'}}$ s assets and liabilities are stated at their acquisition$-$date fair values, except for the

following:

Inventory, $o+37,200$

Building, net, $57,600$

The goodwill determined under PFRS $3$ is $P3,600.$

The NCI in the net assets of the subsidiary, also determined under PFRS $3,$ is $F21,600.$