Colter Limited acquired all the shares in Wall Limited for a 550,000 cash consideration on 1 July 2020. All of the identifiable net assets were recorded at their fair value in the books of Wall Limited, except for a contingent provision for loan guarantee which was, at acquisition date, not recorded in Wall Limited's financial statements. The contingent provision for loan guarantee had a fair value of $20,000. The tax rate is 30%During the financial year ending 30 June 2024, the provision for loan guarantee was settled for 21,000 with a cash payment.The business combination valuation entry at 30 June 2024 for settling the provision of loan guarantee would be: