Q3. On 01/10/X2, Malfoy acquired all of Dursley's share capital using a 2 for 1 share exchange, when the respective share market values were: Malfoy 5; Dursley 10. The fair values of Dursley's land and buildings and plant and machinery were 40m and 10m respectively, current assets were worth their NBV. The respective balance sheets (m) of the two companies at 01/10/X2 are given below. Malfoy Dursley 10 30 Land & buildings Plant & machinery Net current assets 20 10 10 30 Shares (61) Revenue Reserves 10 60 20 40 60 10 20 30 a) Prepare the consolidated balance sheet of Malfoy Group as at 01/10/X2 if the method used by Malfoy to account for the acquisition was: i) the purchase (or acquisition) method ii) the uniting of interests method