review answer $,,,$ Clarkes Groups $($Crystal and Joshua $)$ consolidated balance sheet as of December $31,20$x$5$

Goodwill $(90000+23000)=113000(125000-113000)$ $$12000$

Negative Goodwill $(100000+27000+8000)=135000*44\%=59400($$$25600)$

Fixed Asset $(170000+72000+80000)$ $$322000$

Stock$(43000+34000+24000)=$ $$101000-$$$700/2=350$ $$101650$

Debtor $(38000+21000+26000)=85000-5700$ $$79300$

Bank $(17000+18000+13000)$ $$31170$

$$521120$

Creditors $(16000+6000+8000)-5700$ $$24300$

$$496820$

Share Capital $$325000$

Profit and Loss $53000-350$ $$52650$

Minority shares $(100000-56000)$ $$44000$

Minority profit and loss $$23000$

Minority Reserved $12000*44\%$ $$5280$

General reserved $$100000$