On 1 July 2017 F Ltd acquires 25\% of the ordinary issued capital of R Ltd for $750 000. Upon acquisition of this financial interest in R Ltd, F Ltd appoints three directors to the twelve-seat board of directors of R Ltd. All identifiable net assets of R Ltd are stated at fair value except for the following: The depreciable assets are considered to have a further 10 years useful life. The share capital and reserves of R Ltd at 1 July 2017 are: Reconciliation of Retained Earnings (opening and closing) for the year ending 30 June 2018 Balance Sheets as at 30 June 2018 Additional Information: - F Ltd has a number of subsidiaries. - F Ltd recognises dividends only when received. - R Ltd has a policy of paying dividends out of current year profits before utilising previous years' profit. - On 30 June 2018, F Ltd holds inventory sold to it by R Ltd at a profit of $15000. This inventory is sold to F Ltd for $20000. - On 30 June 2018, R Ltd holds inventory sold to it by F Ltd at a profit of $5000. This inventory is sold to R Ltd for $10000. - The tax rate is 39%. Required: (i) Determine goodwill and record relevant journal entries of acquisition using the 'cost method' of accounting for F Ltd for the year ending 30 June 2018. (ii) Record relevant journal entries using 'equity method' of accounting for F Ltd and its associates R Ltd for the year ending 30 June 2018, in accordance with AASB128. Also calculate the final amount at which the investment in R Ltd. would be shown in the consolidated worksheet prepared by F Ltd as at 30 June 2018