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Loftus et at (2020), Chapter 25 Application & Analysis Exercise 25.7 (amended) Yarra Ltd will acquire River Ltd, and after the acquisition River Ltd will go into liquidation. On the acquisition date, River Ltd reported the following for the statement of financial position: Carrying amount Fair Value Cash 10 000 10 000 70 000 62 500 310 000 420 000 275 000 265 000 Accounts receivable Land Buildings (net) Farm equipment (net) Irrigation equipment (net) Vehicles (net) 180 000 182 000 110 000 112 500 80 000 86 000 1 025 000 40 000 40 000 240 000 240 000 Accounts payable Loan Trevally Bank Share capital Retained earnings 335 000 410 000 1 025 000 Yarra Ltd will acquire: All the assets of River Ltd except for cash, and one of the vehicles (having a carrying amount of $22 500 and a fair value of $24 000), and assume all the liabilities except for the loan from the Trevally Bank. Yarra Ltd will acquire: All the assets of River Ltd except for cash, and one of the vehicles (having a carrying amount of $22 500 and a fair value of $24 000), and assume all the liabilities except for the loan from the Trevally Bank. Yarra Ltd give the following consideration: Supply sufficient additional cash to enable River Ltd to: pay the Trevally Bank; cover its liquidation costs $2 750; and, invest in a new venture worth $75 000. Transfer a piece of land to River Ltd. The piece of land has a carrying amount of $40 000 and a fair value of $110 000. Issue 50 000 shares, these having a fair value of $14 per share. . Yarra Ltd incurs incidental costs of $12 500 and share issue costs of $9 000. Required: Prepare the acquisition analysis and the journal entries to record the acquisition of River Ltd in the records of Yarra Ltd