In June 2007, Deutsche Post World Net acquired 49 percent of the shares of U.S. airline ASTAR Air Cargo Holdings for ‚¬67 million. ASTAR is consolidated by Deutsche Post. Following is information on ASTAR's identifiable net assets at the date of acquisition:

Required
a. Calculate total goodwill and the reported amount of noncontrolling interests at the date of acquisition, assuming Deutsche Post uses the IFRS alternative valuation method for noncontrolling interests.
b. Prepare the consolidation eliminating entries at the date of acquisition.

Dr (Cr) (in millions) Fair value Book value 6.0 65.0 5.0 14.5 68.0 (94.0) (87.0) 10.0 65.0 5.0 12.5 68.0 (94.0) (87.0) Aircraft Noncurrent liabilitieS. ..^^^ir " . . Current liabilities Totals.. (22.5) (20.5)