Set out below is the summarized statement of financial position of Berlin plc at 1 January 20X0.
£000
ASSETS
Non-current assets
Property, plant and equipment ...... 250
Current assets ............ 150
Total assets ............. 400

EQUITY AND LIABILITIES
Capital and reserves
Share capital (£5 shares) ....... 200
Retained earnings .......... 80
280
Current liabilities ......... 120
Total equity and liabilities ...... 400

On 1/1/20X0 Berlin acquired 100% of the shares of Hanover for £100,000 and gained control.

Required:
Prepare the statement of financial position of Berlin immediately after the acquisition if:
(a) Berlin acquired the shares for cash.
(b) Berlin issued 10,000 common shares of £5 (market value £10.).