6 (14 points) a. Roasted Ltd is a company that was hurt by a major downturn in the economy. It previously obtained a significant loan from Siti Bank, and when Roasted Ltd was unable to make its loan repayments, the bank made an agreement with Roasted Ltd to become involved in the management of that company. Under the agreement between the two entities, Roasted Ltd's managers had to obtain authority from the bank for acquisitions over $10 000 and were required to have bank approval for the company's budgets. Does Siti Bank control Roasted Ltd? Explain with reference to AASB 10 Consolidated Financial Statements. b. On 1 July 2022, Jane Ltd acquired all the issued shares of Joe Ltd for $480 000. The financial statements of Joe Ltd showed its equity at that date to be: Share capital Retained earnings General reserve $200 000 80 000 65 000 All the assets and liabilities of Joe Ltd were recorded at amounts equal to their fair values at that date. During the year ending 30 June 2023, Joe Ltd undertook the following actions: On 10 September 2022, paid a dividend of $30 000 from the profits earned prior to 1 July 2022. On 1 January 2023, transferred $20 000 from the general reserve existing at 1 July 2022 to retained earnings. Required 1.Prepare the acquisition analysis at 1 July 2022 to calculate any goodwill. 2.Prepare the consolidation worksheet entries for Jane Ltd's group at 1 July 2022 in general journal format. 3. Prepare the consolidation worksheet entries for Jane Ltd's group at 30 June 2023 in general journal format