Files are attached

Solution 1st Part
    Statement showing Calculation of Goodwill                                    Statement showing Calculation of Net Identifiable Assets
    Purchase Consideration            1583000
    Less:                            Subsidiary's Assets and Liabilities            Carrying Amount        Adjustmnet     Fair Value
    Net Identifiable Assets            897200                Asset Revaluation Surplus                        503400
    Goodwill            685800                Inventories            19000        4800    23800
                                Land            119000        12000    131000
                                Furniture            147000        29000    176000            Cash A/c Dr.        28500
                                Unrecorded Asset            82000        -...