Consideration(consolidated FS)

how we treat the consideration of the example stated below?

i.e. P acquired 75% of S in 2010 (8 months) … will also pay cash two years after the aquisition $43,560. cost of capital 10%p.a.

solution :
year 2010

43560 / 1.1 for 2 y = $36,000 (goes to Goodwill)

43,560 goes to Non current Liability

Finance cost (IS) 36000*10%*8/12= $2,400

R/E (43560-36000) -7560

Is it right treatment?

Thanks in advance