Plant (cost $300 000) 240 000 280 000The inventory on hand in Beyer Ltd at 1 July 2017 was sold in November 2017. The plant was estimated to have a further 5-year life with zero residual value. The land on hand at acquisition date was sold in March 2019. On 1 January 2019, the plant was sold to Autumn leaves Ltd for $230,000.On 30 June 2018, goodwill was impaired by $8 500. The company applies the partial goodwill method. Tax rate is 30%. a) Prepare the acquisition analysis at 1 July 2017.b) Prepare the consolidation worksheet entries at 30 June 2019. Your answer should include:1.  BCVR entries, 2.Pre-acquisition entries




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