Federer Ltd. Acquired the net assets of an existing business Nadal Ltd on 1 January 2021. The identifid of Nadal Ltd acquired by Feder Ltd valued at fair value at the date of acquisition were: Assets acquired Net assets acquired (at fair value) $512,000 The terms of the acquisition were as follows: Federer Ltd issued 100,000 shares that at the date of issue the fair value of $5.20 per share. Costs of issuing these shares amounted to $1000 Legal costs associated with the acquisition of Nadal amounted to $1200. Required: 1. Prepare the acquisition analysis at 1st January 2021 for the acquisition of Nadal Ltd 2. Prepare the journal entries in the record of Federer Ltd at 1st January 2021