The equity accounts of S Company total $67,000,000.
P Company purchases 51.25% of S for $41,000,000 on 1/1/X8.
Ss fair values of net assets equal to book values.
What is goodwill?
$13,000,000
$18,200,000
$20,000,000
$28,000,000
$39,000,000
What are noncontrolling interests?
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