What is the amount of NCI on the acquisition date consolidated balance sheet?

ABC Corporation acquired 80 percent of XYZ Corporation on August 1 for P500,000. On that date, XYZ Corporation had the following book values and market values. * Book Value Market Value Cash P60,000 P60,000 Inventory 130,000 210,000 Plant Assets (net) 580.000 630.000 Cost of Goods Sold 200.000 Depreciation Expense 40.000 Liabilities (250.000) (250.000) Common Stock (10.000) Retained Earnings (450.000) Sales (300 000) What is the amount of non-controlling interest on the acquisition date consolidated balance sheet