East Wave Ltd acquired $224,000$ ordinary shares in Zaire Ltd on $30$ June $2019.$ The following represents the abridged statements of the Financial Position of the two companies on that date.

$\backslash$table$[[$Assets$,$East Wave Ltd$,$Zaire Ltd$],[$Non$-$current,$340000,154000],[$Property$,$ plant, and equipment,$137500,154000],[$Investment in Zaire Ltd at fair value,$180000,],[$Loan $-$ Zaire Ltd$,22500,],[$Current assets,$195000,252000],[$Inventory$,82500,189000],[$Trade and other receivables,$112500,],[$Cash and cash equivalents,,$63000],[$Total Assets,$535000,406000],[$Equity and Liabilities$],[$Total Equity,$431250\mathrm{.}00,210000\mathrm{.}00],[$Ordinary shares @ $50$c$,250000\mathrm{.}00,140000\mathrm{.}00],[$Retained Earnings,$150000\mathrm{.}00,56000\mathrm{.}00],[$Other components of equity,$31250\mathrm{.}00,14000\mathrm{.}00],[$Non$-$current liabilities,$25000\mathrm{.}00,120500\mathrm{.}00],[$Loan$-$EastWave Ltd$,-,22500\mathrm{.}00],[$Debentures$,25000\mathrm{.}00,98000\mathrm{.}00],[$Current liabilities,$78750\mathrm{.}00,75500\mathrm{.}00],[$Trade and other payables,$50000\mathrm{.}00,75500\mathrm{.}00],[$Bank Overdraft,$28750\mathrm{.}00,],[$Total Equity and Liabilities,$535000\mathrm{.}00,406000\mathrm{.}00]]$

Required:

$1\mathrm{.}1.$ Prepare the pro$-$forma consolidation journal entries for the year ended $30$ June $2019.$

$1\mathrm{.}2.$ Prepare the consolidated statement of the financial position of East Wave Ltd group as at $30$ June $2019.($Comparatives are not required$)$

$1\mathrm{.}3.$ Calculate the amount goodwill$/$gain from bargain purchase if the consideration paid for the acquisition of Zaire Ltd was R$156000.$