Investor Limited has a 40%-owned associate (Aubergine Limited), both of which have a reporting date of 31 December 2017. During December 2017, Investor Limited sold goods to Aubergine Limited at invoice value €60,000 on which Investor Limited made a gross profit of 20%. All of the goods were in the inventory of Aubergine Limited at the reporting date.

Requirement Prepare the journal in relation to the above transaction.