Particulars Amount ($) Millons a) Purchase consideration paid 6.3 b) Net Assets Aquired: Land 1.2 Buildings 2.9 Inventory 1.7 Liabilities -1 4.8 (a) - (b) Good Will 1.5 Solution Particulars Amount ($) Millons a) Purchase consideration paid 6.3 b) Net Assets Aquired: Land 1.2 Buildings 2.9 Inventory 1.7 Liabilities -1 4.8 (a) - (b) Good Will 1.5.