Given the following information attached below how would you answer part C?

On 1July 2013 Mario Limited acquired all of the share capital of Luigi Limited for a consideration of $500,000 cash. At the date of acquisition the equity of Luigi Ltd consisted of: hare Capital eneral Reserve ctained Earnings 340,000 76,000 45,000 At that date all the identifiable assets and liabilities were recorded at fair value with the exception o ASSET ventory Land Plant (less accumulated depreciation) Book Value 18,000 33,000 60,000 Market Value 21,000 38,000 46,000 27,000 48,100 21,000 Acounts Rcccivable For the net assets at acquisition: The inventory was all sold by 30/6/14. Ihe accounts receivable were collected by 30/6/14 for $21,000. Ihe land was sold on 30/12/16 for $45,000. I he remaining useful life of the plant is /years. Ihe plant was on hand still at 30/6/1/ Information from the trial balances of Mario Ltd and Luigi Ltd at 30 June 201/ presented overleaf. 1. On1 Jan 2017 Luigi Ltd sold inventory to Mario Ltd costing $27,000 for 38,000. Onc quartor of this inventory was still on hand as at 30/6/17 2. On 1 Jan 2016 Luigi Ltd sold inventory costing $4700 to Mario Ltd for $8000. Mario Ltd treats the item as equipment and depreciates it at 10% per annum. 3.0n 1 July 2016 Luigi sold plant to Mario for $/,000. Ihe plant had cost Luigi $8,000 on 1 July 2014 and it was being depreciated at 10% per annum. Mario regards the plant as inventory. The inventory was all sold by 30th July 2016. 4. At 1 July 2016 Luigi Ltd held inventory that it had purchased from Mario Ltd on 1 Junc 2016 at a profit of $8000. All inventory was sold by 30 June 2017 5. Mario Ltd accrues dividends from Luigi Ltd once they are declared. 6. Mario Ltd has earned $1200 in interest revenue in the 201/ financial year from Luigi Ltd. /. Mario Ltd has earned S2400 in service revenue in the 201/ financial year from Luigi Ltd. 8, Assume a tax rate of 30%. Required: A. Prepare the acquisition analysis at 1 July 2013. B. Prepare the BCVR and pre-acquisition journal entries at 1 July 2013. C. Prepare the BCVR and pre-acquisition journal entries at 30 June 2017, D. Prepare the consolidation workshect journal entries to climinate the effects of inter-entity transactions as at 30 Junc 2017 E. Prepare the consolidation workshoet for the preparation of the consolidated financial statements for the period ended 30 June 2017 F. Prepare the consolidated statement of profit or loss and other comprehensive income, the consolidated balance sheet and the consolidated statement of changes in cquity for the period ended 30 June 2017