Can I please have the detailed journal entries and pre-acquisition journal

On 1 July 2013 David Ltd acquired all of the share capital of Goliath Limited for a consideration of $500,000 cash and a brand that was held in their accounts at a book value of $10,000 but at 1 July 2013 had a fair value of $24,000 At that date all the identifiable assets and liabilities were recorded at fair value with the exception of ASSET Inventory Land Plant (less depn) Book Value Market Value 12,000 28,000 10,000 25,000 20,000 17,000 16,000 21,000 12,700 Acounts Receivable The inventory was all sold by 30/6/14. The remaining useful life of the plant is 5 years. The accounts receivable were collected by 30/6/14 for $12,700 The land was sold on 30/12/16 for $30000. The plant was on hand still at 30/6/17. At the date of acquisition the equity of Goliath Ltd consisted of Share Capital General Reserve Retained Earnings 350,000 100,000 60,000 Information from the trial balances of David Ltd and Goliath Ltd at 30 June 2017 is presented overleaf Additional Information 1. On 1 Jan 2017 Goliath Ltd sold inventory to David Ltd costing $40,000 for $50,000. Half of this inventory was sold to outside parties for $30,000 by 30/6/17. 2. On 1 Jan 2016 Goliath Ltd sold inventory costing $9000 to David Ltd for $12,000. David Ltd treats the item as equipment and depreciates it at 10% per annum 3. On 1 July 2016 Goliath sold plant to David for $10,000. The plant had cost Goliath $10,000 on 1 July 2014 and it was being depreciated at 10% per annum. David regards the plant as inventory. The inventory was all sold by 30th July 2016 4. At 1 July 2016 Goliath Ltd held inventory that it had purchased from David Ltd on 1 June 2016 at a profit of $8000. All inventory was sold by 30 June 2017. 5. David Ltd accrues dividends from Goliath Ltd once they are declared 6. David Ltd has earned $1200 in interest revenue in the 2017 financial year from Goliath Ltd 7. David Ltd has earned $4800 in service revenue in the 2017 financial year from Goliath Ltd 8. Assume a tax rate of 30% C. Prepare the BCVR and pre-acquisition journal entries at 30 June 2017