On $1$ July $2013$ Donnell Ltd acquired all of the share capital $($cum div$)$ of Corall 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 now had a fair value of $$34,000.$ At the date of acquisition Corall's accounts showed a dividend payable of $$10,000.$At that date all the identifiable assets and liabilities were recorded at fair value with the exception of $($table $1)($and the equity of Corall is consisted of $($table $2))$

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 $$32000.$ The plant was on hand still at $30/6/17.$

A$.$ Prepare the acquisition analysis at $1$ July $2013.$

B$.$ Prepare the BCVR and pre$-$acquisition journal entries at $1$ July $2013.$and still at $30/6/17.$