Principles of consolidation: Ted Ltd acquired 100% of Bear Ltd on 30 September 2022 for $500,000 cash, At this date the financial statements of Bear Ltd included a share capital of $80,000, retained earnings $31,500, general reserve $43,000 and goodwill $2,000. At acquisition date, all the net identifiable assets and liabilities of Bear Ltd were reorded at amounts equal to their fair value except for the following: Land: Carrying amount $300,000, fair value $450,000 Inventory: carrying amount $140,000, fair value $150,000 The corporate tax is 30% Required a. Prepare an acquisition analysis for the ted ltd group at 30 september 2022. b. Prepare all consolidation worksheet entries for the ended 30 june 2023