mpairment to an amount in the current financial year nformation 1. H Limited acquired 80000 ordinary shares in S Limited on 1 January 20.8 for R140 000 . The owners' equity of S Limited at that date was as follows: On this date the assets and liabilities were considered to be fairly valued and there were nounaccounted for contingent liabilities. 2. The retained earnings of S Limited amounted to R150 000 at 1 January 20.9 . 3. At 31 December 20.9 the goodwill of S Limited had been impaired to R5 000 . 4. The profit for the year of S Limited was R30 000 . 5. The group applies the full goodwill method to account for goodwill. 6. The fair value of the non-controlling interest on 1 January 20.8 was R35 000. REQUIRED: Prepare the following: (i) The analysis of owners' equity at acquisition. (ii) The pro forma consolidation joumal entries for the year ended 31 December 20.9