Green Ltd purchased 80 per cent of the issued capital of Maroon for consideration of $4 000 000 and in the process gained control over Maroon Ltd on 1 July 2015. The fair value of the net assets of Maroon Ltd at purchase was represented by: Share capital 3 220 000 Retained earnings 740 000 Total 3 960 000 At acquisition date all the identifiable assets and liabilities of Maroon Ltd were recorded at amounts equal to fair value. At 1 July 2015, the fair value of the non-controlling interest was $1 000 000 and Maroon Ltd adopts the full goodwill method. At 30 June 2016, the equity of Maroon Ltd consisted of: Share capital 3 220 000 Retained earnings 860 000 Total 3 960 000 During the 201516 financial year Maroon Ltd recorded a profit of $120 000. Required: a. Prepare acquisition analysis b. Prepare the consolidated worksheet entries at 30 June 2016 for Swamp Ltd