How do I prepare a BCVR & pre-acquisition journal entry for the 2013 above mentioned?

On 1 July 2013 Donald Ltd acquired all of the share capital (cum div) of Duck Limited for a consideration of $500,000 cash and a brand that was held in their accounts at a book value of $10,000 but at 1 July 2013 had a fair value of $34,000. Duck Ltd reported a dividend payable of $10,000 at 1 July 2013. At that date all the identifiable assets and liabilities were recorded at fair value with the exception of: ASSET Inventory Land Plant MARKET VALUE $14000 $30,000 BOOK VALUE $10,000 $25,000 $20,000 13,000) $17,000 $16,000 Less depreciation $22,000 $14,000 Accounts Receivable The inventory was all sold by 30/6/14. The remaining useful life of the plant is 5 years. The accounts receivable were collected by 30/6/14 for $14,000. The land was sold on 30/12/16 for $32,000. The plant was on hand still at 30/6/17. At the date of acquisition the equity of Duck Ltd consisted of: Share Capital General Reserve Retained Earnings 380,000 70,000 62,000 Information from the trial balances of Donald Ltd and Duck Ltd at 30 June 2017 is presented overleaf on page 3. Additional Information 1. On 1 Jan 2017 Duck Ltd sold inventory to Donald Ltd costing $60,000 for $80,000. Half of this inventory was sold to outside parties for $30,000 by 30/6/17. 2. On 1 Jan 2016 Duck Ltd sold inventory costing $9000 to Donald Ltd for $12,000. Donald Ltd treats the item as equipment and depreciates it at 10% per annum. 3. On 1 July 2016 Duck sold plant to Donald for $12,000. The plant had cost Duck $10,000 on 1 July 2014 and it was being depreciated at 10% per annum. Donald regards the plant as inventory. The inventory was all sold by 30th July 2016. 4. At 1 July 2016 Duck Ltd held inventory that it had purchased from Donald Ltd on 1 June 2016 at a profit of $7000. All inventory was sold by 30 June 2017 5. Donald Ltd accrues dividends from Duck Ltd once they are declared. 6. Donald Ltd has earned $1200 in interest revenue in the 2017 financial year from Duck Ltd. 7. Donald Ltd has earned $4800 in service revenue in the 2017 financial year from Duck Ltd. 8. Assume a tax rate of 30%. On 1 July 2013 Donald Ltd acquired all of the share capital (cum div) of Duck Limited for a consideration of $500,000 cash and a brand that was held in their accounts at a book value of $10,000 but at 1 July 2013 had a fair value of $34,000. Duck Ltd reported a dividend payable of $10,000 at 1 July 2013. At that date all the identifiable assets and liabilities were recorded at fair value with the exception of: ASSET Inventory Land Plant MARKET VALUE $14000 $30,000 BOOK VALUE $10,000 $25,000 $20,000 13,000) $17,000 $16,000 Less depreciation $22,000 $14,000 Accounts Receivable The inventory was all sold by 30/6/14. The remaining useful life of the plant is 5 years. The accounts receivable were collected by 30/6/14 for $14,000. The land was sold on 30/12/16 for $32,000. The plant was on hand still at 30/6/17. At the date of acquisition the equity of Duck Ltd consisted of: Share Capital General Reserve Retained Earnings 380,000 70,000 62,000 Information from the trial balances of Donald Ltd and Duck Ltd at 30 June 2017 is presented overleaf on page 3. Additional Information 1. On 1 Jan 2017 Duck Ltd sold inventory to Donald Ltd costing $60,000 for $80,000. Half of this inventory was sold to outside parties for $30,000 by 30/6/17. 2. On 1 Jan 2016 Duck Ltd sold inventory costing $9000 to Donald Ltd for $12,000. Donald Ltd treats the item as equipment and depreciates it at 10% per annum. 3. On 1 July 2016 Duck sold plant to Donald for $12,000. The plant had cost Duck $10,000 on 1 July 2014 and it was being depreciated at 10% per annum. Donald regards the plant as inventory. The inventory was all sold by 30th July 2016. 4. At 1 July 2016 Duck Ltd held inventory that it had purchased from Donald Ltd on 1 June 2016 at a profit of $7000. All inventory was sold by 30 June 2017 5. Donald Ltd accrues dividends from Duck Ltd once they are declared. 6. Donald Ltd has earned $1200 in interest revenue in the 2017 financial year from Duck Ltd. 7. Donald Ltd has earned $4800 in service revenue in the 2017 financial year from Duck Ltd. 8. Assume a tax rate of 30%