Inter‐entity transactions where investor has no subsidiaries  LO6 Dibbler Ltd acquired 20% of the ordinary shares of Potoroo Ltd on 1 July 2019. At this date, all the identifiable assets and liabilities of Potoroo Ltd were recorded at fair value. An analysis of the acquisition showed that $2000 of goodwill was acquired. Dibbler Ltd has no subsidiaries, and records its investment in the associate, Potoroo Ltd, in accordance with AASB 128. In the 2020–21 period, Potoroo Ltd recorded a profit of $100 000, paid an interim dividend of $10 000 and, in June 2021, declared a further dividend of $15 000. In June 2020, Potoroo Ltd had declared a $20 000 dividend, which was paid in August 2020. Dibbler Ltd recognises dividends as revenue when they are received. The following transactions have occurred between the two entities (all transactions are independent unless specified). • In January 2021, Potoroo Ltd sold inventories to Dibbler Ltd for $15 000. These inventories had previously cost Potoroo Ltd $10 000, and remains unsold by Dibbler Ltd at the end of the period. • In February 2021, Dibbler Ltd sold inventories to Potoroo Ltd at a before‐tax profit of $5000. Half of this was sold by Potoroo Ltd before 30 June 2021. • In June 2020, Potoroo Ltd sold inventories to Dibbler Ltd for $18 000. These inventories had cost Potoroo Ltd $12 000. At 30 June 2020, these inventories remained unsold by Dibbler Ltd. However, it was all sold by Dibbler Ltd before 30 June 2021. • The tax rate is 30%. Required Prepare the journal entries in the records of Dibbler Ltd in relation to its investment in Potoroo Ltd for the year ended 30 June 2021.