at january 1 2013 berke ltd acquired all the shares of tauber ltd for 283000 at this date the equity of tauber consisted of/

/in /by

The inventory was all sold by June 30, 2013. The plant has a further five-year life, and depreciation is calculated on a straight-line basis.
The tax rate is 40%.
Required
(a) Prepare the acquisition analysis at January 1, 2013.
(b) Calculate the fair value adjustments for 2013.