Queen Ltd acquires 100% of the owners' equity of King Ltd on 30/6/2021 for $10,000 cash. The balance sheets of the Queen Ltd (parent) and King Ltd (subsidiary) immediately after the acquisition are as follows: . Plant Investment in King TOTAL ASSETS Liabilities NET ASSETS Share Capital Retained Earnings OWNERS EQUITY Queen 40,000 10,000 50,000 20,000 30,000 20,000 10,000 30,000 King 20,000 20,000 10,000 10,000 5,000 5,000 10,000 Required: Prepare the acquisition analysis and consolidation worksheet