Full and partial goodwill method  LO4 Swamp Ltd acquired 90% of the issued shares (cum div.) of Tortoise Ltd on 1 July 2018 for $237 000. At this date, the equity of Tortoise Ltd consisted of: Share capital $125 000 Asset revaluation surplus 30 000 Retained earnings 80 000 At acquisition date, all the identifiable assets and liabilities of Tortoise Ltd were recorded at amounts equal to their fair value. Tortoise Ltd had recorded a dividend payable of $10 000, which was paid in August 2018, and goodwill of $5000. At 30 June 2020, the equity of Tortoise Ltd consisted of: Share capital $125 000 Asset revaluation surplus 40 000 Retained earnings 110 000 During the year ended 30 June 2020, Tortoise Ltd recorded a profit of $20 000. Required Prepare the consolidated worksheet entries at 30 June 2020 for Swamp Ltd assuming the following. 1. At 1 July 2018, the fair value of the non‐controlling interest was $25 000 and Swamp Ltd adopts the full goodwill method. 2. Swamp Ltd adopts the partial goodwill method.