Its just one question

1.
Acquisition analysis is the examination of the proposed merger or acquisitions which are being determined in order to understand the consolidation efforts for different businesses. (Hassan, 2018)
The company Nina purchased down Carl Ltd. happened in order to increase the market share and for gaining down synergy effect.
    Date
    Acquisition of Carl-
    Amount
    01-07-2018
    
    
    
    Retained earnings
    
    Add:
    Fair value gained on Inventory
              2,500
    
    Fair value gained on land
              6,000
    
    Fair value gained on vehicle
           15,000
    
    Fair value gained on Patent
           25,000
    
    Fair value gained on R&D
           19,000
    
    Shares capital
        3,32,800
    
    General Reserve
        2,49,600
    
    Asset Revaluation reserve
        1,24,800
    Total:
    Total shareholder's fund
        7,74,700
    Calculating (%)
    Acquisition %
                   90%
    
    Pre-acquisition share
        6,97,230
    Less:
    Purchase consideration paid
        8,32,000
    Rem:
    Goodwill
        1,34,770
2.
    Entry 1-
    Particulars
    Amount (Dr)
    Amount (Cr)
    Add:
    To Inventory A/c---Dr
              2,500
    
    
    To Land A/c---Dr
              6,000
    
    
    To Intangible asset (Patent & R&D) A/c---Dr
           44,000
    
    
    To Vehicle A/c---Dr
           15,000
    
    
    To Retained Earnings A/c
    
           67,500
    
    (Fair Value of accounting done in consol)
    
    
    
    
    
    
    Entry 2-
    
    
    
    
    Goodwill A/c---Dr
        1,34,770
    
    (10% of original value)
    Retained earnings A/c---Dr
           60,750
    
    
    Share capital A/c---Dr
        2,99,520
    
    
    General Reserve A/c---Dr
        2,24,640
    
    
    Asset Revaluation reserve A/c---Dr
        1,12,320
    
    
    To Investment A/c
    
      ...