CASE On Januari 2, 20X3, PT Mega acquired 80% of PT Mini's ownership by issuing bonds with a par value of Rp 400.000.000 and fair value of Rp420.000.000 and paying cash of Rp100.000.000. PT Mega also paid cost related to acquisition of Rp25.000.000. At acquisition date, PT Mini reported common stock of Rp200.000.000, additional paid-in capital of Rp200.000.000, and retained earnings of Rp150.000.000 respectively. Fair value of noncontrolling interest was Rp 130.000.000. On Januari 2, 20X3, carrying amount and fair value of Mini 's assets and liabilities were equal, except for: Account Inventory Carrying Amount Fair Value 75.000.000 Land Equipment (net) Bonds Payable 70.000.000 150.000.000 50.000.000 100.000.000 200.000.000 46.000.000 95.000.000 Mini sold all inventory it held at the beginning of 20X3 during 20X3. Equipment held by Mini at the date of acquisition had a remaining economic life of four years. Mega and Mini use straight-line method as depreciation method. At the acquisition date, the bonds payable had remaining maturity of five years. The difference between fair value and carrying amount of bond payable is amortized of Rp1.000.000 for 20X3. Management of Mega reviews the goodwill for impairment in the end of each year. At December 31, 20X3, the management concluded that goodwill from its acquisition of Mini shares had been impaired and incurred impairment loss of Rp20.000.000. Mega accounts for its investment in Mini using equity method Required: 1. Provide differential incurred at acquisition date (January 2, 20X3). 2. Provide the journal entries recorded by Mega during 20X3 on its books if it accounts for its investment in Mini using Equity method 3. Provide the consolidating (eliminating) entries needed at December 31, 20X3, to prepare consolidated financial statements.