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QUESTIONS 2: Consolidations (12 Marks) a). Identify the key elements of control in terms of consolidation. (2 marks) b). Explain the purpose of the pre-acquisition entries in the preparation of consolidated financial statements. (2 marks) c). On 1 July 2021, Whitehaven Coal Ltd acquired all of the share capital of Beach Energy Ltd for $600,000. At this date Beach Energy Ltd's equity comprised: Share Capital 120,000 $4 Shares $480,000 General Reserve 60,000 Retained Earnings 24,000 All identifiable assets and liabilities of Beach Energy Ltd were recorded at fair value except for the following assets: Carrying amount Fair Value Inventory $36,000 $37,500 Plant (Cost $84 000) 65,000 68,000 All of the inventory was sold by 30 June 2022. The plant is expected to have a further 5 year life and depreciation is calculated on a straight line basis. When revalued assets are sold or fully consumed, any related revaluation surplus is transferred to retained earnings. The tax rate is 30%. Required: Prepare the consolidated worksheet entries at 30 June 2022 for the preparation of the consolidated financial statements of Whitehaven Coal Ltd. (8 marks)