On 1 July 2022, Dean Ltd acquired all the issued shares of Lewis Ltd for a cash consideration of $1 000 000. At that date, the financial statements of Lewis Ltd showed the following information. Share capital General reserve Retained earnings $650 000 20000 250 000 All the assets and liabilities of Lewis Ltd were recorded at amounts equal to their fair values at the acquisition date, except some equipment recorded at $50 000 below its fair value with a related accumulated depreciation of $80 000. Also, Dean Ltd identified at acquisition date a contingent liability related to a lawsuit where Lewis Ltd was sued by a former supplier and attached a fair value of $40 000 to that liability. Required: Complete the consolidation worksheet table for Dean Ltd's group, using the following columns: Account Dean Ltd Lewis Ltd Adjustments Group Totals Dr Cr