Doric, Pilot Paper

Hello, please look at part (c)
When computing funds required they take all 280 mln of liabilities. Why cant we pay 2/3 of liabilities (attributed to fridge) and leave the balance as part of Parts division balance sheet?

And should we pay off all liabilities, including current liabilities when acquisition is done? I may suggest that normal trade payables may still be there and do not need cash investment.

Please explain