Partial goodwill method, gain on bargain purchase  LO4, 7 Black Ltd acquired 90% of the issued shares of Swan Ltd for $107 600 on 1 July 2019. At this date, the equity of Swan Ltd consisted of: Share capital $80 000 Retained earnings 40 000 At acquisition date, all the identifiable assets and liabilities of Swan Ltd were recorded at amounts equal to their fair value. At 30 June 2020, the equity of Swan Ltd consisted of: Share capital $80 000 General reserve 10 000 Retained earnings 45 000 During the year ended 30 June 2020, Swan Ltd recorded a profit of $15 000. The general reserve was created from a transfer from the retained earnings existing at 1 July 2019. Required Prepare the consolidated worksheet entries at 30 June 2020 for Black Ltd assuming Black Ltd adopts the partial goodwill method.