snow co. service question

/21 Marks Snow Co. is a service company that provides snow removal services for customers. Rain Co., a competitor, has approached Snow Co. with an offer to purchase their company on June 30th, 2021. The offer was accepted and control is transferred over at the end of the day on June 30th, 2021. Presented below is the balance sheet of Snow Co. and Rain Co. as at June 30th, 2021. Rain Co. Snow Co. Carrying Value Carrying Value Cash 150,100 500 Accounts receivable 10,000 20,000 Prepaid and deposits 2,000 Tools and equipment 1,000 2,000 Acc. depreciation, tools and equipment (800) (150) Vehicles 35,000 50,000 Ace. depreciation, vehicles (18,000) (8,050)