$17.$ The parent manufactures certain items which it then markets through the subsidiary. During the current period, the parent sold items for $$38000$ to the subsidiary at cost plus $15\%.$ The subsidiary has sold $60\%$ of these transferred items at $30$ June $2019.$ Assume an income tax rate of $30\%.$ Prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at $30$ June $2019.$ Note: Round your answers to the nearest dollar.