Practical Questions in excel

Sheet1
        Acquisition Date : 1st July 2018
    I    Preacquisition Entries :
    1    Retained Earnings    Dr    192,300
        Share Capital    Dr    256,400
        Business Combination Valuation Reserve    Dr    185,890
        Shares in Carl Ltd    Cr        634,590
Vasudha Venkataraman: 99% * 641,000
        Work Sheet Entries at 30 June,2019
    1    Cost of Sales    Dr    1,140
        Income Tax Expenses    Cr        342
        Transfer from BCVR    Cr        798
        (FV - C/Amt = 21,100 -19,200 = 1900
        1900*60 % = 1140 )
    2    Patent    Dr    19,000
        Deferred Tax Liabiliy    Cr        5,700
        BCVR    Cr        13,300
        ( Patents are capitalised only when purchased)
    3    Furniture    Dr    12,000
        Deffered Tax Liability    Cr        3,600
        BCVR    Cr        8,400
        (additional amount increased, 72,000-60,000)
    4    BCVR    Dr    8,000
        Contingent Liability    Cr        8,000
        ( Contingent liability is assumed IAS 37)
    5    In-Process R &D    Dr    14,000
        BCVR    Cr        14,000
        ( in process R&D is recornised in the books only when...