On 1 July 2020, A Ltd acquired 90% the issued shares of B Ltd for $140 300. At this date the equity of B Ltd consisted of $100 000 share capital and $50 000 retained earnings. All the identifiable assets and liabilities of B Ltd were recorded at amounts equal to fair value except for plant for which the carrying amount of $80 000 (net of accumulated depreciation of $40 000) was $3000 less than the fair value The fair value of the non-controlling interest was $15 500. A Ltd uses the full goodwill method The tax rate is 30%. Required Prepare the acquisition analysis on the date of acquisition.