Sima Ltd purchased all issued shares of Nima Lid for $941000 on 1 July 2020 when the equity of Nima Ltd was as follows; Share capital 376400 Retained earnings 282300 General reserve 141150 At this date, Nima Lid had not recorded any goodwill, and all identifiable assets and liabilities were recorded at fair value except for the followings; Further Account Cost Carrying Amount Fair value life( Years) Inventories $28,200 $31,000 Land $71,000 $78,000 Furniture $110,000 $88,000 $106,000 5 Nima Ltd identified at acquisition date a Contingent Liability lawsuit where Nima Ltd was sued by a former supplier with the Fairvalue of: $11,000 Unrecorded Asset Nima Lid had unrecorded and internally generated Patent with the FairValue of: $28,000 Nima Ltd had unrecorded and internally Unrecorded Asset generated in-process research and development with the FairValue of: $21,000 Tax rate:30%..Prepare worksheet adjusting journal entries for the consolidation on 30 June 2021, considering 30% of inventory were sold by 30 June 2021 and no other changes in Nima's quity since the acquisition date. If Sima Led purchased just 91% of the issued shares of Nima Led on 1 July 2020 and partial goodwill method is in use, Prepare the acquisition analysis at acquisition date