On 1 July 2023, Pizza Ltd purchased 30% of the shares of Pie Ltd for $400000. At this date, the Balance Sheet of Pie Ltd were as follows.

Assets	1 450 000	Capital	980 000
Less Liabilities	270 000	Retained earnings	130 000
		Other reserves	70 000
Net assets	$1 180 000	Total equity	$1 180 000

At 1 July 2023, all the identifiable assets and liabilities of Pie Ltd were recorded at fair value except for plant whose fair value was $40 000 greater than carrying amount. This plant has an expected future life of 5 years, the benefits being received evenly over this period. Dividend revenue is recognised when dividends are declared. The tax rate is 30%.

The results of Pie Ltd was as follows.

	30 June 2024
Profit/(loss) before income tax	$650 000
Income tax	200 000
Profit/(loss)	450 000
Dividend declared and paid	90 000

1. Prepare, the acquisition analysis to calculate goodwill.
2. In journal entry format, prepare the consolidation worksheet adjustments for the year ending 30 June 2024, the equity-accounted consolidation worksheet adjustments to include the results for the associate, Pie Ltd, in the consolidated financial statements of Pizza Ltd.