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On 1 July 2018 8p Led sequined 100% of the share capital jou div. jof Ben Lid for $480,god. Than capital 310 000 20 QOO

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On 1 July 2018 8p Led sequined 100% of the share capital jou div. jof Ben Lid for $480,god. Than capital 310 000 20 QOO 10 000 At the date of noquis tion of mavisjard limb tos of Ken Lid were maygod Give Meouting Carrying amount Fair value Land Equipment 32 1090 2 030 The land was sold in January 2010 for $15/000, The pout of the equipment was $40 030 and had a better weld We of four () yours at the duke of mogulton. Ken Lid had reported contingent liability at 1 July 2018 in the notes to the financial statements in relation to claim by carvicerae's for damaged goods. Ryu Lid placed a fair water of $5 030 on these claims in wequinton duin, Those claim wore subsequently botfind in October 2018 for $4,090 ) On 1 July 2018. Ken Lid held new tories that had been sold to Ity By Lid h te persons your for $30.300 at . mark-up of 25%. The Inventory was sold to colonial porte by 31 December 2014 by On 1 December 2014, Ryw Lid purchased Inventory from Wen Lid for $18,01 moonding ch On 1 January 2017, Kon Lid mold on form of plant to Ptyu Lie for $:92:000. The original cost So Kon Lid want $90 000 and had n carrying amount of the timedlooks of $30 000 Plant in ej During the 2017-3018 financial year, on impairment lost win conducted and routed the recognition of impairment how for goodwill of $5,090 on consolidation. 1) On soulsation of the business combination viluiton mine, i himto ho mickThe financed statements of the top camponine of 30 June 2018 am at folows Net profit befar in Not profit a or tax 140 030 150 030 Dividend paid Retained naminga 30 June 20/18 240 000 450 030 40 000 Doforrod Six lab boi 19:000 85 080 TOTAL EQUITY AND LIABILITIES Cath 120 030 11 009 45 600 470 000 TOTAL ASSETS

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