Give appropriate X1,X2,...,X12 P acquired 60% ordinary shares of S and had made the following payments:

-By cash: X13 on December 31 year N

- By fixed asset: with fair value of 30,000. The cost of the asset was X14 and accumulated depreciation was X15.

- By share issuance: X16 shares at par of 1 and market price of 1,5 per shares.

- Consultant fees, revaluation expert fees, auditor fee: X17 by cash.

a. Provide appropriate X13 to X17 so that the acquisition had positive goodwill.

b. Calculate cost of combination in P's accounts.

c. Prepare the statement of financial position of P after the acquisition.

d. Make consolidated journal entries on December 31 year N and prepare the consolidated statement of financial position of the group as at December 31 Year N and Income tax rate is at 20%

On 31/12/N, the individual statement of financial position of P and S is as follows: (Unit: CU1000) \begin{tabular}{|l|c|c|c|} \hline Trade receivables & 120.000 & X3 & X320.000 \\ \hline Inventories & 180.000 & X4 & X4+5.000 \\ \hline Fixed assets & 260.000 & X5 & X5+40.000 \\ \hline Total assets & 870.000 & 450.000 & \\ \hline Trade payables & 140.000 & X6 & X610.000 \\ \hline Taxation and payables to the State & 40.000 & X7 & X7 \\ \hline Other payables & 60.000 & X8 & X8 \\ \hline Long-term borrowings & 70.000 & X9 & X9 \\ \hline Share capital & 340.000 & X10 & \\ \hline Share premium & 50.000 & X11 & \\ \hline Undistributed profit after tax & 170.000 & X12 & \\ \hline Total equity and liabilities & 870.000 & 450.000 & \\ \hline \end{tabular} On 31/12/N, the individual statement of financial position of P and S is as follows: (Unit: CU1000) \begin{tabular}{|l|c|c|c|} \hline Trade receivables & 120.000 & X3 & X320.000 \\ \hline Inventories & 180.000 & X4 & X4+5.000 \\ \hline Fixed assets & 260.000 & X5 & X5+40.000 \\ \hline Total assets & 870.000 & 450.000 & \\ \hline Trade payables & 140.000 & X6 & X610.000 \\ \hline Taxation and payables to the State & 40.000 & X7 & X7 \\ \hline Other payables & 60.000 & X8 & X8 \\ \hline Long-term borrowings & 70.000 & X9 & X9 \\ \hline Share capital & 340.000 & X10 & \\ \hline Share premium & 50.000 & X11 & \\ \hline Undistributed profit after tax & 170.000 & X12 & \\ \hline Total equity and liabilities & 870.000 & 450.000 & \\ \hline \end{tabular}