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Raven Ltd acquired all the assets and liabilities of Cobalt Ltd . In exchange, Raven Ltd agreed to provide the following items of consideration: Cash

Raven Ltd acquired all the assets and liabilities of Cobalt Ltd. In exchange, Raven Ltd agreed to provide the following items of consideration:
Cash payment of $200,000: $100,000 of which was paid on the acquisition date; the remaining balance was to be paid a year after the acquisition;
46,250 newly-issued ordinary shares in Raven Ltd at the face value of $5.40 per share. Raven Ltds shares were trading at $8.28 per share on the acquisition date.
Machinery with the net-of-depreciation carrying amount of $400,000, and a current market value of $540,000.
Raven Ltds marginal cost of capital is 6.5% per annum. The company tax rate is 30%.
What is the consideration transferred for the business combination?

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