please answer fully for upvote thank you.

QUESTION 2 (25 MARKS) ABC123 Inc purchased 80% the voting shares of DEF456 for $200,000 in cash on July 1, 2021. The cost of preparing the documentation for the purchase was $12,500. On July 1, the balance sheets of each of these companies (before the acquisition) were as follows: ABC123 Inc. $ 450,000 25,000 175,000 $ 650,000 DEF456 Inc. $ 100,000 60,000 75,000 $ 235,000 Cash & Short-Term Securities Inventory Plant and Equipment (net) Total Assets Current Liabilities Bonds Payable Common Shares Retained Earnings Total Liabilities and Equity $ 90,000 200,000 250,000 110,000 $ 650,000 $ 80,000 50,000 60,000 45,000 $ 235,000 On that date, the fair values of DEF456 Assets and Liabilities were as follows: Cash & Short-Term Securities Inventory Plant and Equipment (net) Current Liabilities Bonds Payable $ 100,000 45,000 125,000 80,000 44,000 In addition to the above, an independent appraiser deemed that DEF456 Inc. had trademarks with a fair market value of $50,000 which had not been accounted for. In turn, ABC123's fair market values were equal to their book values with the exception of the Company's Inventory and Plant and Equipment, which were said to have Fair Market Values of $15,000 and $240,000, respectively. REQUIRED A) Calculate the amount of the acquisition differential and the amount of goodwill arising from this combination. (8 Marks) B) Prepare the journal entry to record ABC123's acquisition of DEF456's shares (3 Marks) C) Prepare ABC123's Consolidated Balance Sheet immediately following its acquisition of DEF123's voting shares. (Assume the Fair Value Enterprise Method is used) (11 Marks) D) Assuming ABC123 uses the identifiable Net Asset Method, what is the amount of NCI and Goodwill that will be recognized on the Consolidated Balance Sheet