Global Ltd acquired all the issued shares of Duna Ltd for $240 000 cash on 1 July 2019.

The following information is available at this acquisition date:

The equity of Duna Ltd is provided below:

Share capital	$95 000
Retained earnings	80 000
General reserve	25 000

All the identifiable assets and liabilities of Duna Ltd were recorded at fair value in the statement of financial position. The company income tax rate is 30%.

The following transactions and events occurred during the year ended 30 June 2020:

1. Goodwill: Goodwill related to the acquisition of Duna Ltd was impaired by $5 000.

2. Duna Ltd sold inventories to Global Ltd for $25 000, which had originally cost Duna Ltd $22 000. At 30 June 2020, 75% of these inventories were sold externally.

3. On 1 July 2018, Global Ltd sold one piece of its existing equipment to Duna Ltd for $120 000. Global Ltd purchased the equipment for $160 000 on 1 July 2016 and depreciated it over the original useful life of 10 years at zero residual value. Duna Ltd plans to depreciate the equipment over its remaining useful life at zero residual value.

4. Dividends: Duna Ltd paid $18 000 interim dividends in September 2019, and Global Ltd declared $26 000 dividends in May 2020 (to be paid in October 2020).

5. Global Ltd charged Duna Ltd $90 000 for service fees. At 30 June 2020, 90% of this amount was paid by DunaLtd.

Required: Acquisition Analysis and Pre-acquisition entries, Adjusments for the events ocurred between the Group.