Bartholomew company acquired 80 percent of the outstanding shares of samson company in year 1 by paying $5,500,000 in cash. the fair value of samson’s identifiable assets was $5,000,000 on the acquisition date. bartholomew uses the proportionate share of acquired firm’s net assets approach to measure noncontrolling interests. samson is a separate cash-generating unit (cgu). at the end of year 2, the book value of samson cgu had risen to $6,900,000 due to profitable operations. this amount included goodwill assigned to the unit when bartholomew purchased it in the previous year. however, business conditions have recently deteriorated. as part of its year-end impairment review, bartholomew estimates the following information for samson: amount at which the shares of samson could be sold $6,000,000 costs that would be incurred to sell the shares of samson 200,000 present value of future cash flows from continuing control of samson 5,750,000 required: under ifrs, determine the amount of goodwill, noncontrolling interest, and net identifiable assets that should be reported on bartholomew’s balance sheet for year 1 and year 2. prepare any needed journal entries.