On 1 July 2022 , Ricky Ltd acquired all the issued shares of Boris Ltd for $384,500. At this date the equity of Boris Ltd consisted of share capital of $176,000 and retained earnings of $151,400. All the identifiable assets and liabilities of Boris Ltd were recorded at amounts equal to fair value excent fnr. The patent was considered to have an indefinite life. It was calculated that the plant had a further life of 10 years and was depreciated on a straight-line basis. Required: Prepare the consolidation worksheet adjustments entries to reflect the acquisition at 1 July 2022. Show your workings