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Given below is the balance sheet of Blufin Ltd; as on 3 1 s t March 2 0 2 3 Excel Ltd agreed to take

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Given below is the balance sheet of Blufin Ltd; as on 31st March 2023
Excel Ltd agreed to take over the business of Blufin Ltd. It was decided that the purchasing company
would take over all assets of the vendor company after recording them at their market values. The
agreed values of assets are: Land and Building 6,50,000; Plant and Machinery-4,25,000; Inventory-
1,10,000; sundry debtors -90,000 and other assets at their book values.
Calculate the purchase consideration
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