Hi. I need help for question 14.

14. Kelly Ltd acquired 70 per cent of the share capital of Slater Ltd on 1 July 2022 for a cost of $300000. At the date of acquisition all assets were fairly valued, and the balance of share capital and reserves was as follows: Un 15 August 2022 Slater Ltd paid a $50000 dividend out of pre-acquisition earnings to all shareholders that held shares at 10 July 2022. Non-controlling interest in the acquiree is measured at fair value. Using the above information, prepare the consolidation adjustments and eliminations required for the year ended 30 June 2023 . LO 27.3, 27.4 15. Layne Ltd acquired 90 per cent of the share capital of Beachly Ltd on 1 July 2022 for a cost of $500000. As at the date of acquisition all assets of Beachly Ltd were fairly valued, other than land that had carrying amount $50 o 000 less than its fair value. The recorded balanres nf om. .ih.s. 3eachly Ltd as at 1 July 2022 were