MP Ltd acquired 80% of TB Ltd for $160 million on 20/09/15. At this time Fair Value of consideration was: Share Capital: 75,000,000 Retained Earnings 22,200,000 General Reserves 72,800,000 On 31/3/16, MP Ltd acquired a further 7.5% for $13,000,000. Required: a) Prepare journal entries to recognise the acquisition on 20/09/15 (3 marks) b) Determine the total Non-controlling interest on 20/09/15. (2 marks) c) Journalise the event that occurred on 31/03/16 and the Non-controlling interest journal for 31/03/16. (3 + 2 marks)