Please solve this

Bread Ltd. acquired Biscuit Ltd. on July 1, 20X1. The pre-combination statements of financial position for the two companies and the fair values of their assets and liabilities are presented attached. the deferred development costs are unamortized and related to products that will be on the market in early 20X2. Both companies expect that the deferred development costs to be fully recovered in future years Bread Ltd  Biscuit Ltd.  Carrying Value  Fair value  Carrying Value  Fair value Asset    Current Asset    Cash      2,115,000.00      2,115,000.00            900,000.00           900,000.00 Account Receivable      1,800,000.00      1,800,000.00       1,800,000.00      1,800,000.00       3,915,000.00        2,700,000.00  Noncurrent assets    Land      4,500,000.00      7,650,000.00   Equipment   12,150,000.00      9,900,000.00       7,560,000.00      9,900,000.00 Deferred development cost           540,000.00           675,000.00       2,790,000.00      3,600,000.00    17,190,000.00     10,350,000.00  Total assets   21,105,000.00     13,050,000.00  Liabilities and shareholder’s Equity    Current Liabilities    Accounts Pyable           585,000.00           585,000.00            990,000.00           990,000.00 Noncurrent Liabilities                                  –                                    –                                     –                                    –   Notes Payable      1,800,000.00      1,800,000.00            900,000.00           810,000.00 Total Liabilities      2,385,000.00        1,890,000.00  Shareholder’s Equity    Common shares   13,500,000.00        6,255,000.00  Retained Earnings      5,220,000.00        4,905,000.00     18,720,000.00     11,160,000.00     21,105,000.00     13,050,000.00  Bread: 1,000,000 common shares OutstandingBiscuit: 312750 common shares OutstandingA.Assume that Bread purchased the assets of Biscuit and assumed it’s liabilities by paying $1,800,000 in cash and issuing a note payable for $16,200,000. Calculate thr following balances:iGoodwilliiDeferred Development costsB.Assume that Bread acquired Biscuit by purchasing all of Biscuit’s outstanding shares. Bread made the acquisition by paying the shareholders cash of $900,000 and giving them new shares worth $12,150,000. Calculate the following balances that would appear on Bread’s consolidated statement of financial position immediately after the purchase: iGoodwilliiRetained Earnings