On $30$ June $2023,$ the financial information of Sunlight and Moonlight are as follows:

$\backslash$table$[[,$Sunlight,Moonlight,$],[$Revenue$,190000,110000,],[$Expenses$,-80000,-76000,],[$Profit before tax,$110000,34000,],[$income tax expense,$-35000,-2000,],[$Profit for the year,$75000,32000,],[$Retained eamingsat $1$ July $2022,80000,89000,],[$Dividends paid,$-34000,-15000,],[$Retained eamings at $30$ June $2023,121000,105000,],[$Share capital,$280000,200000,],[$General reserve,$20000,49000,],[$Asset revaluation surplus,$24000,0,],[$Retained eamigs,$121000,105000,],[$Total Equity,$445000,353000,],[$Provisions$,35000,12000,],[$Payables$,50000,8000,],[$Total liabillities,$85000,20000,],[$Total Equity and liabililties,$530000,373000,],[$Cash$,12000,30000,],[$Accounts receivable,$28000,12000,],[$inventories$,30000,51000,],[$Plant and equipment,$160000,320000,],[$Accumulated depreciation,$-120000,-40000,],[$Investment in subsidiary,$420000,0,],[$Total assets,$530000,373000,]]$

Required:

Prepare Acquisition Analysis

Prepare Consolidation adjusting entries required for the consolidation worksheet

Complete consolidation worksheet

Prepare consolidated income statement and Consolidated Balance Sheet for Sunlight Ltd Group