QUESTION 2 PT A acquired PT B on January 1, 2020. At the time of acquisition, PT A had assets consisting of trade receivables of Rp 15,500,000, notes receivable of Rp 13,000,000, inventories of Rp 7,000,000, machinery of Rp 17,000,000 , accumulated depreciation of Rp 2,000,000. Short-term liability of Rp 2 3,000,000 and long-term liabilities of Rp 11,000,000. For these assets and liabilities, information was found in the market that assets have a 14% higher market value while liabilities have a 7% lower fair value. PT A paid for the acquisition with cash of Rp 23,000,000. Requested: a. Determine the fair value of PT B's net assets at the acquisition date b. Journalize PT B c. Present the acquisition made by PT B in the financial statements as of December 31, 2020 d. How is the treatment of the difference in fair value paid by PT B according to accounting?