Southern Pty Ltd also had a brand '41 South' that was not recorded by the company because it had been internally generated. It was valued at $12000. Southern Pty Ltd had not recorded both the interest accrued on the loans amounting to $22800 and annual leave entitlements of $13000.

Snap Ltd decided to acquire all the assets of Southern Pty Ltd except for the cash. In exchange for these assets, Snap Pty Ltd agreed to provide:

Two shares in Snap Ltd for every three A ordinary shares held in Southern Pty Ltd. The fair value of each Snap Ltd share was agreed to be $2.16.

This is a company accounting question. Could you please help me to solve this?