The inercial statements of A Ltd and tot 1 July 2020 were as follows: AL BLt $ 25000 Flent 500CC (15 000 Accumulated Depreciation Inventories Account Receivable 59 CCC 112 000 24 000 12.00 20 000 Goodw 100 Toto Art 102 600 117 000 Accounts Payable 1 800 17 000 100 cod 100 800 Net Assets Share Capital Retoined Eaming Ceneral Reserve Total Equity 90 000 81 cod 8 800 4 000 15 000 100 cod 100 BOD At this dateel the identifiable assets and liabilities of But were recorded otter value except for the following Fair value 547 000 Plent Inventories 22 000 Alte agreed to pay the 5 cc in cash plus 1 coculty polo shones in Anese sheras having for volveo 573 per share The business combination was completed and B Lid went into loulotion Costs of liquideson mounted to 51200 Altos incurred accounting and legal costs emounting to 5450 in relation to the business combination Costs of issuing the A Lidshares were 5350 On 30 June 2020, Bts hos reported e contingent oblity relating to querentes given by the company to another and old not record he querentes es elbility because of the difficulty of measuring the laby. The fer value of this contingent lebity wes SSESS Os 515 000 Required: el Prepere the coustion analysis for this business combination Dl Prepores the joumal entries in A Ltd to record the business combination The inercial statements of A Ltd and tot 1 July 2020 were as follows: AL BLt $ 25000 Flent 500CC (15 000 Accumulated Depreciation Inventories Account Receivable 59 CCC 112 000 24 000 12.00 20 000 Goodw 100 Toto Art 102 600 117 000 Accounts Payable 1 800 17 000 100 cod 100 800 Net Assets Share Capital Retoined Eaming Ceneral Reserve Total Equity 90 000 81 cod 8 800 4 000 15 000 100 cod 100 BOD At this dateel the identifiable assets and liabilities of But were recorded otter value except for the following Fair value 547 000 Plent Inventories 22 000 Alte agreed to pay the 5 cc in cash plus 1 coculty polo shones in Anese sheras having for volveo 573 per share The business combination was completed and B Lid went into loulotion Costs of liquideson mounted to 51200 Altos incurred accounting and legal costs emounting to 5450 in relation to the business combination Costs of issuing the A Lidshares were 5350 On 30 June 2020, Bts hos reported e contingent oblity relating to querentes given by the company to another and old not record he querentes es elbility because of the difficulty of measuring the laby. The fer value of this contingent lebity wes SSESS Os 515 000 Required: el Prepere the coustion analysis for this business combination Dl Prepores the joumal entries in A Ltd to record the business combination