Consolidated SOFP & SOCI

Hello, I've some issues in group accounts: 1: w co purchased 70% of b co ordinary shares for $8800000 at 1 November 2007 (9260000 $1 shares of b co in total) when b co Retained earnings were $750000. it is group policy to value NCI at fair value. for this purpose fair value of Good will attributable to NCI was $600000.Consolidated good will was not impaired at 31st October2008.Retained earnings of b co at the end of the year $4750000.Calculate Good will arising on Acquisition of b co. 2: if parent company owns some of Sub co loan notes , how to treat them in SOFP & SOCI(interest on loan notes & income for the parent co) 3: if Parent owns all of the shares in Subsidiary and no NCI exist, how to calculate good will.? Thanks for all.