Hello, can someone explain how to get these values

. Example: Ying Limited acquires the net assets of Yang Limited for a cash consideration of $50 000. One half is to be paid on acquisition date and one half is payable in one year's time. The appropriate discount rate is 5% p.a. Acquisition Date: DR Net Assets 48 810 CR Cash 25 000 CR Payable to Acquiree 23 810 One year later: DR Payable to Acquiree 23 810 Interest Expense 1 190 CR Cash 25 000