Accounts problem( amalgamation )

Dear friends, m doing self studies. Nd i dnt hav a single person to whom i can share my problem....if anyone is studying frm tulsian's accountancy part 1 corporate accounting....then pls help me in alamalgamation illustration 7 ... Cash book of camic ltd....in this thr is a contra entry of 280000...nd a busines purchase entry...in t same acnt... Pls tel me hws tht figure cum.