'1 . F9.\" Other information EtlElite Ltd acquired 'FtS ED per cent interest in Seven Ltd on 1 JUN 2009. At that date the capital and reserves of Seven Ltd were: Share capital $1T2,UDEII Retained ean'iings $145 EDD $313,2DD At the date of acquisition all assets were cons'rdered to he tainv valued. The management of Elialte Ltd use the partial goodwill method. During the vear Eiiaite Ltd made total sales to Seven Ltd of season, while Seven Ltd sold $44,700 in inventorv It) Eilalte Ltd. The opening inventorv in Slaite Ltd as at \"i Julv Et included inventorv acquired from Seven Ltd for $35,132] that cost Seven Ltd $313,1Di] to produce. The closing inventorv in Slalte Ltd includes inventoryr acquired from Seven Ltd at a cost of $28,396. This cost Seven Ltd .1324,an to produce