On 1 July 2013 Ross Ltd acquired all of the share capital of Zara Limited.

At acquisition date all the identifiable assets and liabilities were recorded at fair value with the exception of:

Inventory - Book value = 15,000, Market value 16,000

Land - Book value 110,000 , Market value 135,000

Plant - Book Value 18,000 , Less Accumulated depreciation of 2000 = Book value of 16,000 and Market Value of 19,000

Accounts Rec - Book value 20,000 , market value 18,000

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 $18,000. The land was sold on 30/12/16 for $150000. The plant was on hand still at 30/6/17.

MAIN QUESTION = What are the BCVR entries at 30 June 2017?