Print Ltd is looking to expand its share of the market in office equipment and has negotiated to acquire the operations of Scan Ltd on 1 July 2021. At 1 July 2021 the Statement of Financial Position for Scan Ltd was as follows: Cash 40 000 Accounts receivable 84 000 Inventory 120,000 Vehicles (net) 80,000 Buildings (net) 420,000 Total assets 744,000 Accounts payable 90,000 Provision for employees 49,000 Debentures (10%) 120,000 Share capital ($5 ordinary shares fully paid) 450,000 Retained earnings 35,000 Total liabilities & equity 744,000 Print Ltd is to acquire all assets (except cash) of Scan Ltd. Scan Ltd will go into liquidation after it pays off all of its remaining debt. The debentures will need to be paid out with 10 % interest. Scan Ltd will need to pay liquidation costs of $4,500. Print Ltd is to acquire all assets (except cash) of Scan Ltd. Scan Ltd will go into liquidation after it pays off all of its remaining debt. The debentures will need to be paid out with 10 % interest. Scan Ltd will need to pay liquidation costs of $4,500. The net assets of Scan Ltd are recorded at fair value except for the following: Fair Value Inventory $130,000 Buildings $500,000 In exchange, the shareholders of Scan Ltd are to receive, for every three Scan Ltd shares held, two Print Ltd shares worth $8 each. Additionally, Print Ltd will transfer to Scan Ltd land which has a fair value of $120,000 (recorded at $200,000 in Print Ltd accounts). Print Ltd will also give Scan Ltd sufficient additional cash to enable Scan Ltd to pay all its outstanding debt and liquidation costs. Required: a) Prepare an acquisition analysis for the business combination. (13 marks) b) Discuss how any goodwill recognised by Print Ltd from the business combination, should be subsequently measured. Your answer must be based on the rules contained in AASB138 Intangibles and AASB136 Impairment of Assets. (7 marks)