On 1 July 20X9, Dulce Lid acquired all the issued shares of Pontes Lid for $5,700,000 cash. Assume that on 1 July 20X9, the carrying amount of the assets and liabilities of Pontes Ltd reflected their fair values Statements of Financial Position as ar 30 June 20X9 Pontes Dulce LN Lid 5000 S000 Shareholders' equi Issued capital 7.800 2.400 General reserve 3.500 1.900 Retained earnings 2.000 1.100 Total equity 13,300 5.400 Laghilities Loans 5.200 2.800 Total liabilities and equity 18.500 8.200 Cash Inventory Property, plant and equipment (net) Total assets 6.300 4.300 7.900 18 SOO 200 3.100 4.800 8.200 Required: prepare acquisition analysis