On 1 July 2017, Cat Ltd acquired all the shares of Fish Ltd on acum-div.basis. Acquisition-related expenses were $5,000. On this date, the equity and liabilities of Fish Ltd included the following balances:

Share capital

200,000

General reserve

25,000

Retained earnings

45,000

Dividend payable

10,000

Provisions

206,500

\fOn 30 June 2019 , the trial balances of Cat Led and Fish Led were as follows :* Debit balances* at Led Fish Led Cash 59 , 800 543 , 000 Shares in Fish Led $20 , 000 Trade receivables* 6 , 000 5, 000 Inventory 23, 000 20, 000 Deferred tax assets 10 , 200 20, 000 Motorvehicle* 10 , 000 20 , 000 Fittings 15 , 000 Machinery 15 , 000 15 , 000 Plant 203 , 000 324 , 000 Equipment* 53 , 00( 80 , 000 Land 25 , 000 50 , 000 Furniture* 7,000 8 ,000 Trademark 100 , 000 Goodwill* 25 , 000 Cost of sales* 162 , 00( 128 , 00( Other expenses 53 , 000 31 , 000 Income tax expense* 20, 00 0 18 , 000 Interim dividend paid* 12 , 000 5 , 000 Final dividend declared* 6 , 000 4 , 000 Loan to Fish Led* 12 , 000 5947 , 000 5911 , 000 credit balance Share capital 5312, 000 5200, 000 General reserve* 20 , 000 25 , 000 Asset revaluation surplus* 5 , 000 Retained earnings ( 1 / 7 / 18 ) 30 , 000 45 , 000 Final dividend payable* 6 ,000 4 , 000 Current tax liabilities* 8 , 000 2 , 500 Provisions 50 , 000 108 , 500 Deferred tax liabilities 20, 000 11 , 000 Loan from Cat Led 12 , 000 Sales 220 , 009 182 , 000 Other income* 84 , 000 30 , 000 Gains / ( losses ) on sale of non -current assets 50 , 00 0 80 , 000 Accumulated depreciation - plant* 114 , 00% 138 , 000 Accumulated depreciation - Machinery 1 , 000 3, 000 Accumulated depreciation - furniture* 1 , 000 2, 000 Accumulated depreciation - fittings* 7 ,000 Accumulated depreciation - equipment 30 , 00% 50 , 000 Accumulated depreciation - vehicles* 1 , 000 6 , 000 5947 , 000| $911 , 000