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31.15 Manchester has 10 million $1 issued ordinary shares. At 1 May 20X9 Bristol purchased 70% of Manchester's $1 ordinary shares for $8,000,000. At that date Manchester had net assets with a fair value of $8,7 50,000 and its share price was $1 .20. The non-controlling interest is valued using the share price at the date of acquisition.
What was the total goodwill arising on acquisition at 1 May 20X9?
A $4,400,000
B $350,000
C $750,000
D $2,850,000
答案：D
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