1. Assume company A acquired company B on Dec. 31, 2023 and issued 100,000 shares of its Br 10(Current FV of Br 13) Common Stock for all the net asset of company B and paid an additional birr 50,000 cash data is available for the following balances: The carrying amount of Assets are Br 1,400,000 when the fair value of assets are Br 1,560,000 and the carrying amount of liabilities are Br 430,000 when the fair value of liabilities are Br 420,000. On Dec.31, 2013 company A. The cost associated with Issuance of shares and Legal fees and Finder`s fee are Br 120,000 and Br 180,000, respectively. Required: A. prepare general journal entries for the acquiring company Dec. 31, 2023 B. make Goodwill Calculation