question part b)how is the fair value of downer's net assets worked out to be $145,000

16.35 Acquisition of a company using share consideration Ainslie Led acquired all the share capital of Downer Lad on 30 June 20X1. At that time, the fair values of Downer Lid's net assets were as follows: $ Plant 25000 Land 30000 Buildings 80 000 Patents 20000 Accounts receivable 20000 Accounts payable 30000 The share capital of Downer Lad consisted of 10000 ordinary shares issued for Sl and fully paid. The cost of acquisition under the takeover scheme consisted of 50c cash plus one share in Ainslic for every one share in Downer. Ainslie shares were trading at $1.04 on the ASX Required (a) Prepare journal entries to record the acquisition by Ainslie Lid of Downer Lid equity. (b) In what way will any purchase difference be recorded