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Solar Corp acquired all outstanding shares of Lunar Inc on January 1. 2020 by paying 250,000 cash and issuing 25,000 ordinary shares with a 1 nominal value of 10 per share and a market price of 55 per share. On that date, Lunar Inc. had assets, liabilities and equity which were valued based on book value and fair value as follows: (the sign indicates an account with a credit balance) \begin{tabular}{|c|c|} \hline 2 & \\ \hline 3 & \\ \hline 4 & Current assets \\ \hline 5 & Land \\ \hline 6 & Building \& Equipment (remaining useful life of 10 years) \\ \hline 7 & Patent (remaining useful life 22 years) \\ \hline 8 & Accounts payable \\ \hline 9 & Non-Current Liabilities (maturity 5 years yad) \\ \hline 10 & Ordinary Share Capital \\ \hline 11 & Additional Paid-in Capital \\ \hline 12 & Retained earning \\ \hline 13 & \\ \hline 14 & \\ \hline \end{tabular} For 2 years after the acquisition of Lunar Inc, obtain net profit and distribute dividends as follows: \begin{tabular}{|c|c|c|} \hline Year & Profit & Dividend \\ \hline 2020 & 159,000 & 30,000 \\ \hline 2021 & 190,000 & 50,000 \\ \hline \multicolumn{3}{|c|}{ nies as of December 31, 2022: } \\ \hline & Solar Corp & Lunar Inc. \\ \hline & & \\ \hline & 1,000,000 & 750,000 \\ \hline & 625,000 & 460,000 \\ \hline & 283,000 & 80,000 \\ \hline & 178,000 & \\ \hline & 270,000 & 210,000 \\ \hline & 890,000 & 689,000 \\ \hline & 270,000 & 210,000 \\ \hline & 130,000 & 60,000 \\ \hline & 1,030,000 & 839,000 \\ \hline & 747,000 & 887,500 \\ \hline & 1,948,000 & 0 \\ \hline & 350,000 & 280,000 \\ \hline & 580,000 & 760,000 \\ \hline & 320,000 & 142,500 \\ \hline & 3,945,000 & 2,070,000 \\ \hline & 180,000 & 191,000 \\ \hline & 600,000 & 450,000 \\ \hline & 900,000 & 400,000 \\ \hline & 1,235,000 & 190,000 \\ \hline & 1,030,000 & 839,000 \\ \hline & 3,945,000 & 2,070,000 \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline in 2022 & & \\ \hline oth con & es on Decemb & 22 \\ \hline & & \\ \hline \end{tabular} 1. Record the business merger journal, if Lunar Inc. disbanded 2 Record the business merger journal, if Luna Inc. not dissolved 3. Calculate Goodwill/Gain on Bargain Purchase (if any) 4. Record journal entries to adjust the stock investment account in 2022 5. Create a worksheet to consolidate the financial statements of both companies on December 31,2022