Whine purchased 80% of the outstanding voting shares of Dine Inc. on December 31, 2018. The balance sheets of both companies on that date are shown below (after Whine acquired the shares):

Also on December 31, 2018 (after the financial statements appearing above had been prepared) Chompster Inc., one of Whine's main competitors has agreed to acquire an equity interest in Dine Inc. As a result of the agreement, Dine Inc. would issue another 8,000 shares (over and above the 32,000 shares it currently has outstanding) to Chompster for $20 per share. The acquisition differential on the date of acquisition was attributed entirely to equipment, which had a remaining useful life of ten years from the date of acquisition. There were no unrealized intercompany profits on December 31, 2018.

A) What would be the amount of cash appearing on Whine's December 31, 2018 consolidated balance sheet (after the issue of shares to Chompster)?

B) What would be the amount of the unamortized acquisition differential on December 31, 2018?

C) What would be Whine's percentage of ownership interest in Dine following Chompster's purchase of shares in Dine?

D) What would be the gain or loss arising from Dine's share issue to Chompster?

E) What would be the amount of the non-controlling interest appearing on Whine's consolidated balance sheet as at December 31, 2018 after the issue of shares to Chompster?

F) What would the amount of goodwill appearing on the December 31, 2018 consolidated balance sheet?

G) What would be the amount of retained earnings appearing on the December 31, 2018 consolidated balance sheet?