Kelly Ltd acquired 90% interest in Boomer Ltd on 1 January 2019 for $230,000. At that date, Boomer Ltd's equity consisted of share capital of $200,000 and retained earnings of $50,000. The fair value of the NCI in Subsidiary Ltd at 1 January 2019 was $29,000. Total profit reported by Boomer Ltd for the year ended 30 June 2020 and 2021 were $280,000 and $230,000 respectively. Kelly Ltd is using the partial good will method. Required: a) Calculate the goodwill using the partial good will method. (4 marks) b) Prepare the consolidation worksheet entries for Kelly Ltd group as at 30 June 2021. Narrations are not required. (16 marks)