what amount of non-controlling interest is presented in the consolidated statement of financial position on December 31, 2020?

On January 2, 2020. Popsters Corporation purchased 80% of SG Corporation's ordinary shares for P-48,000. P30,000 of the excess is attributable to goodwill and the balance to an equipment with an economic life of ten years. Non-controlling interest is measured at its fair value on date of acquisition. On the date of acquisition. stockholders' equity of the two companies were as follows:

Popsters

SG

Share Capital

1,050,000

240,000

420,000

Retained Earnings

1.560,000

On December 31, 2020. Subsidiary reported net income of P105,000 and paid dividends of P36,000 to Parent. Parent reported earings from its separate operations of P285,000 and paid dividends of P138,000. Goodwill had been impaired and should be reported at P6,000 on December 31, 2020.