On $1$ July $2021,$ Ingrid Ltd acquired all the issued shares of Isabella Ltd$.$ The consideration for the acquisition was $$47350$ cash plus $100000$ shares in Ingrid Ltd$,$ which had a fair value of $$2$ per share. At the acquisition date, Isabella Ltd had inventories with a fair value $$1500$ greater than carrying amount. All these inventories were sold by Isabella Ltd prior to $30$ June $2022.$

Isabella Ltd conducts a research and development division. It has expensed all past outlays. At the acquisition date, Ingrid Ltd assessed there was an in$-$process research and development asset with a fair value of $$12000.$ Ingrid decided that $$3000$ of this asset should be impaired for the year to $30$ June $2022.$ The income tax rate is $30\%.$

Intragroup transactions occurring in the annual period ended $30$ June $2022$ were as follows.

$($a$)$ During the course of the year, Isabella Ltd sold inventories to Ingrid Ltd$.$ Total sales were $$60000,$ these being sold at cost plus $25\%.$ At $30$ June $2022,$ Ingrid Ltd still held inventories that it had bought from Isabella Ltd for $$15000.$

$($b$)$ On $1$ January $2022,$ Ingrid Ltd acquired $900$ $$1008\%$ debentures previously issued by Isabella Ltd$.$ These were acquired on the open market for $$85500.$ Interest on debentures is paid half$-$yearly. Interest due on $30$ June $2022$ has been paid by Isabella Ltd$.$

$($c$)$ On $1$ April $2022,$ Ingrid Ltd sold an inventory item to Isabella Ltd for $$45000.$ This asset had cost Isabella Ltd $$36000$ to manufacture. The asset is used by Isabella Ltd as part of its plant and machinery. The depreciation rate used by Isabella Ltd for this type of asset is $20\%$ p$.$a$.$ on cost$.$

$($d$)$ On $1$ March $2022,$ Isabella Ltd declared and paid a dividend of $$14700$ from its profits. On $30$ June $2022,$ Isabella Ltd declared a further dividend of $$10800.$

The financial information provided by the two entities for $30$ June $2022$ was as follows:

Ingrid Ltd Isabella Ltd

Sales $ $352100$ $ $272000$

Dividend revenue $255005000$

Other income$/$gains $1000023000$

$387600300000$

Cost of sales $(184500)(180000)$

Other expenses $(51900)(33000)$

$(236400)(213000)$

Profit before income tax $15120087000$

Income tax expense $(48000)(30000)$

Profit for the year $10320057000$

Retained earnings $(1/7/21)3600018000$

$13920075000$

Dividend paid $(51000)(14700)$

Dividend declared $(36000)(10800)$

$(87000)(25500)$

Retained earnings $(30/6/22)5220049500$

Share capital $480000180000$

General reserve $10200036000$

Total equity $ $634200$ $ $265500$

Deferred tax liabilities $ $19500$ $ $7500$

$8\%$ debentures $0120000$

Dividend payable $2400010800$

Provisions $1800035460$

Payables $1650015000$

Total liabilities $ $78000$ $ $188760$

Total equity and liabilities $ $712200$ $ $454260$

Plant and machinery $160000165000$

Accumulated depreciation $(60000)(39000)$

Land $143450225000$

Debentures in Isabella Ltd $85500$

Shares in Isabella Ltd $247350$

Cash $11505260$

Receivables $3175015500$

Inventories $10300082500$

Total assets $ $712200$ $ $4542601.$ Calculate acquisition analysis as of $1$ July $2021$