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What figure for goodwill on consolidation should appear in the consolidated balance sheet of the Hyrax group at
31 December 2003?

A    $96,000
B    $80,000
C    $64,000
D    $38,400

C
280,000 – (112,000 + 40,000 + 48,000) = 80,000; minus 20% = 64,000

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