Anish Ltd acquired all the issued capital of Barsha Ltd on 1 July 2021 for a cost of $855,910. The share capital and reserves of Barsha Ltd on the date of acquisition are: Share Capital Retained Earnings General Reserve 381,000 261,000 155,000 It is considered that the assets of Barsha Ltd are fairly stated at the date that Anish Ltd acquires its shares except for an equipment (Cost: $351,000) which has a carrying amount of $245,70000 with a current market value of $307,000 Corporate tax rate is 30% (a) What is the amount of the purchase consideration? (b) What is the amount of the BCVR? (c) What is the amount of the goodwill or bargain purchase? Purchase Consideration [Choose] Business Combination Valuation Reserve [Choose] Goodwill or Bargain Purchase [Choose]