please leave question 2 out

Question 1.
    workings:
    1)Calculation For goodwill or capital reserve arising on acquisition:
        GHS’m
    Net assets of Chelsea ltd
    Share capital    $    80.00
    Retained earnings    $    84.12
        $ 164.12
    NCI under proportionate method:
    164.12*32/80    $    65.65
    Purchase consideration    $ 280.00
    goodwill/(capital reserve)    $    50.23
    Calculation of pre acquisition profit and post acqusition profit of Man Utd Ltd
        Pre acquisition        Post acquisition
        GHS’m        GHS’m
    Retained Earnings of Chelsea as on 01/01/2019    $              138.00    Retained earnings earned during the year(next 6 months)    $                     9.00
    Add: pre profit earned during the first 6 months    $                   9.00
    Add: unrealised profit on purchase from Man Utd Ltd    $                   3.20
    Less: impairment of goodwil    $                10.00
    Pre acquisition profit available for distribution    $              140.20    Post acquisition profit available for distribution    $                     9.00
    Man Utd Ltd    $                84.12    Holtz corp    $                     5.40
    NCI    $                56.08    NCI    $                     3.60
    Consolidated retained earnings of Man utd ltd:
    Retained earnings as per statement    378
    add: post acquisition profits    $                   5.40
    Less: unreaslised profit on sale to chelsea    $                   3.20
        $              380.20
    calculation of NCI
    Share capital    $    32.00
    pre acquisition profits    $    56.08
    post...