Could you please explain where do those numbers that I highlighted come from and show the formula

On 1 July 2014, Pepper Ltd acquired all of the issued capital of Salt Ltd. As part of the settlement, Pepper Ltd issued the shareholders of Salt Ltd with 100,000 shares in Pepper Ltd. The shares in Pepper Ltd were listed on the ASX for $1.88 while the shares in Salt Ltd were listed at $2.00. Pepper Ltd also paid $44,830 cash and agreed to pay a further $50,000 on 1 July 2015, The appropriate interest rate being 6%. The shareholders' equity of Salt Ltd at that date was: Issued capital Retained earnings $100,000 25,000 $125,000 At the date of acquisition, all of the carrying amount of net assets of Salt Ltd were recorded at fair value except the following. i. ii. The land, originally costing $60,000, had a fair value of $84,000 The buildings had originally cost $220,000 and had accumulated depreciation of $40,000. The fair value of the buildings at date of acquisition was $360,000. It has a remaining useful life of 10 years. i As at 30 June 2014, Salt Ltd had disclosed information relating to a legal action in the notes to their accounts. They estimated a settlement of $10,000. The legal action was settled on the 1 June 2015 for $10,000 The attached worksheet shows the income statements, retained profits and balance sheets of the two companies for 30 June 2017 Additional information: a) The goodwill arising from the acquisition was impaired by 1,200 a the end of the current year and was impaired by $2,000 at the end of the financial year ended 30 June 2015. Inter-company sales of inventory during the year were b) Pepper Ltd to Salt Ltd for $3,000 Salt Ltd to Pepper Ltd for $4,000 a. b. The entire inventory purchased by Salt Ltd had been sold outside the group by the end of the current year. However, the inventory purchased by Pepper Ltd remained unsold by the end of the year. Salt Ltd had recorded a profit of $1,500 on this sale In September 2015, Salt Ltd has sold $2,000 inventory to Pepper Ltd. At the end of that financial year 60% of this inventory had been sold outside the group by Pepper Ltd. The inventory had cost Salt Ltd $1,500. Interest on debentures is paid annually on 30 June Pepper Ltd recognises dividends when received. (Please refer to the financial statements to determine the dividends) On the 1 July 2015, Pepper Ltd sold a building to Salt Ltd for $180,000. The building was purchased by Pepper Ltd on 1 July 2014 for $150,000 and was being depreciated straight-line over a useful life of 10 years. The remaining useful life is unchanged c) d) e) f) g) Required: (a) Prepare the acquisition analysis using the template provided. (b) Prepare the consolidation elimination and adjusting journal entries required as at 30 June 2017 (c) Complete the consolidated worksheet as at 30 June 2017 on the template provided