材料全屏The following information

材料全屏 The following information is also available. (a) Prestend purchased 2,800,000 shares in Northon a year ago when Northon had retained earnings of $60,000. The fair value of the non-controlling interest at the date of acquisition was $1,415,000. (b) During the year Prestend sold goods with an invoice value of $240,000 to Northon. These goods were invoiced at cost plus 20%. Half of the goods are still in Northon's inventory at the year end. (c) Northon owes Prestend $30,000 at 31 October 20X7 for goods it purchased during the year. 15 【论述题】 Calculate the goodwill on acquisition.