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Question 8 After meeting at a convention recently, three sole traders P, Q and R discussed the restructuring of their businesses. It was agreed that P and Q would amalgamate their businesses and would acquire the business of R as a going concern. The assets and liabilities of the separate businesses are agreed to be fair with the exception of the following adjustments: Land and Buildings, fair value $100,000 Q Accounts Receivable, fair value $14,000 R Land and Buildings, fair value $60,000 The bank account is to be excluded from the takeover assets. The agreed values of the businesses of P and Q are $150,000 and $120,000 respectively and the agreed purchase consideration for R's business is $110,000. Overdraft facilities from the bank are available if needed. The Balance Sheets of P, Q and R prior to the restructure were as follows: P Q R Capital 110,000 121,000 100,000 Land & Buildings 60,000 0 50,000 Plant & 40,000 35,000 25,000 Machinery Inventory 15,000 20,000 30,000 Accounts 10,000 15,000 5,000 Receivable Bank 15,000 56,000 10,000 Accounts Payable 30,000 5,000 20,000 140,000 126,000 120,000 Required: Prepare general journal entries for the amalgamation of the businesses of P and Q. Prepare general journal entries for the acquisition of the business of R. Prepare a partnership Balance Sheet after completion of the above events. Please answer Question 8 here