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At acquisition date, all the identifiable assets and liabilities of Stirling Ltd were recorded at amounts equal to fair value except for: Carrying Fair Amount

At acquisition date, all the identifiable assets and liabilities of Stirling Ltd were recorded at amounts equal to fair value except for:

Carrying Fair

Amount Value

Inventory $38 000 $42 000

Equipment (cost $210 000) 162 000 177 000

Manufacturing Licence 100 000 120 000

Packing Plant (cost $60 000) 40 000 34 000

How should i write the acquisition analysis for the packing plant? And the BCVR journal entries ?

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