On 30 June 2019 Mango Ltd acquired all of the assets of Blueberry Ltd, except for cash, and assumed the mortgage loan. Blueberry Ltd balance sheet at the date of acquisition showed the following:

Assets Cash $10 000

Accounts Receivable 36 000 I

nventory 22 000

Building 195 000

Accumulated depreciation - building (35 000)

Goodwill 25 000

$253 000

Liabilities & Equity

Accounts payable $21 000

Mortgage loan 35 000

10% Debentures 20 000

Share Capital:

Ordinary shares, $1.50fully paid 150 000

Retained earnings 27 000

$253 000

Blueberry Ltd is had been working on a research and development project that had not been recorded by the company as an asset as it had not yet met recognition criteria in AASB138.

REQUIRED: Identify the items (not the figures/values)that will be included in the net assets acquired by Mango Ltd