As of $31$ December, $20$X$0$ for companies Saul Goodman Inco and McGill Limited, the following balance sheet information is known:

The shares issued to this point of time by Saul Goodman Inco are $1\mathrm{.}000,$ while those issued by McGill Limited are $5\mathrm{.}000.$

On the same date $($Dec$.31)$ in order to make possible the acquisition of the majority stake in McGill Limited, Saul Goodman Inco issues $500$ new shares, which are fully subscribed by a new shareholder who pays in

cash a total of $300\mathrm{.}000$

As soon as the amount is cashed in$,$ Saul Goodman Inco arranges to purchase from some of McGill Limited's owners a share package consisting of $4\mathrm{.}000$ shares that are paid a total of $320\mathrm{.}000.($and$,$ thus, $80$ per share$).$ At the time the transaction is carried out, McGill Limited's shares are listed on the market at $63$ per share.

The analysis procedure required to allocate the price paid leads to the identification of the following information about McGill Limited's individually identifiable net assets $($changes from the values in the official financial statements are highlighted in grey$).$

Required:

The candidate provides:

e$)$ the journal entries relating to the issuance of shares by Saul Goodman Inco and the subsequent purchase by the same entity of the shares from the shareholders of McGill Limited.

f$)$ the determination of the value of goodwill $($or badwill$)$ in both the partial and total configurations

g$)$ the consolidated group balance sheet $($assuming the representation of total goodwill$)$ at acquisition date