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In the Q1 a) I got stuck in preparing the Goodwill.
So I prepared it through the proportionate basis just to carry on.
As well, to get the FV consideration I just multiply the shares with the price of the share.
For the other items, I manage to prepare the gain of disposal of Sub; and the for the Lease I just deducted £50-£40. So I add up to the RE the gain and deduct the £10 of the lease.
Then I completed the SOFP. At least, I showed that I know the procedure to consolidate statements of financial position for the subs and sub disposal.
Then I did Q1 b) and Q1 c).
Then I did Q4 a)b) and c)
And finally I did Q3 very fairly.
I hope most students had not chosen Q4 and Q3. To keep the marks as they are.
And at the same time, I hope the marker will not be tired when he/she marks my exam and to be sensible to consider to pass me this exam.