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Layla Co purchased 100% of the equity share capital of Lamina Co on 31 March 20X8 for $1,500,000.The statement of financial position of Lamina Co on 31 March 20X8 disclosed the following. The fair value of the tangible non-current assets of Lamina Co amounted to $710,000 on the date of purchase; all the other items are stated at their fair values. Calculate goodwill arising on the purchase of the business of Lamina Co. |