11. On 1 January 2017, Charlie Ltd acquired all the issued shares (cum div.) of Chapline Ltd for $263,000. At that date the equity of Chapline Ltd was recorded at: Share capital Reserves Retained earnings $150,000 40,000 60,000 On 1 January 2017, the records of Chapline Ltd also showed that the company had recorded the asset goodwill at cost of $5000. Further Chapline Ltd had a dividend payable liability of $10 000, the dividend to be paid in March 2017. All other assets and liabilities were carried at amounts equal to their fair values. Required A. Prepare the consolidation worksheet entries on 1 January 2017, immediately after combination. (3.5 marks) B. Prepare the consolidation worksheet entries at 30 June 2017. (1 mark) C. Prepare the consolidation worksheet entries at 1 January 2017 assuming the consideration transferred was $259,000. (3.5 marks)