On June 18, 2010, the Group acquired certain assets and liabilities of 2 Sisters Food Group, Inc. for consideration of 52m. On July 19,2010 , the Group acquired 100% of the ordinary share capital of Wild Rocket Foods, LLC for consideration of 64m. The table below sets out the provisional analysis of the net assets acquired and the fair value to the Group regarding these two acquisitions. The goodwill represents the benefit of supply chain efficiencies, production economies, the ability to develop new and innovative products, and further third-party revenue potential. Required a. How were the two transactions financed? What impact would the financing have on the three principal financial statements? b. Explain the potential reasons for the adjustment in the values of net assets acquired. c. What is goodwill and what percentage of the transactions does it constitute? On June 18, 2010, the Group acquired certain assets and liabilities of 2 Sisters Food Group, Inc. for consideration of 52m. On July 19,2010 , the Group acquired 100% of the ordinary share capital of Wild Rocket Foods, LLC for consideration of 64m. The table below sets out the provisional analysis of the net assets acquired and the fair value to the Group regarding these two acquisitions. The goodwill represents the benefit of supply chain efficiencies, production economies, the ability to develop new and innovative products, and further third-party revenue potential. Required a. How were the two transactions financed? What impact would the financing have on the three principal financial statements? b. Explain the potential reasons for the adjustment in the values of net assets acquired. c. What is goodwill and what percentage of the transactions does it constitute