Hi I didn’t get how to calculate goodwill in Question 14 from the Mini Exercise (Page 218) I wasn’t able to figure it out how much share originally does the S hold. It isn’t mention in the question I guess so. If that bit is not mention one couldn’t calculate the goodwill. I went through the solution too still I didn’t get it. Hope Mike you could explain this someday. If you want I might write the full question too.