Answer:
Goodwill assigned to the controlling:
= Amount paid to acquire 75% share - Share in fair value of the identifiable net assets
= $1,504,800 - ($1,920,000*75%)
= $1,504,800 - $1,440,000
= $64,800
Goodwill assigned to the non-controlling interests:
= Fair vale of the 25% interest - Share in fair value of the identifiable net assets
= $500,000 - ($1,920,000*25%)
= $500,000 - $480,000
= $20,000