6. The closing inventory of Seven Lid includes inventory acquired from Blake Ltd at a cost of $10,320. This cost Blake Ltd $8,256 to produce. 7. The management of Blake Lid believe that goodwill acquired was impaired by $2,580 in the year to 30" June 2018. The balance on the accumulated impairments of goodwill account brought forward was $19,350. 8. On 1 July 2015 Blake Lid sold an item of plant to Seven Lid for $99,760 when its carrying value in Blake Ltd's accounts was $69,660 (cost $116,100, accumulated depreciation $46,440). This plant is assessed as having a remaining useful life of six years. 9. Seven Lid paid $22,790 in management fees to Blake Ltd. 10. The tax rate is 30 per cent. REQUIRED Prepare the consolidation worksheet JOURNAL ENTRIES for the preparation of consolidated financial statements by Blake Ltd at 30 June 2018. NOTE a consolidation worksheet is NOT required. Your answer should include an acquisition analysis with a calculation of goodwill, pre- acquisition entries, dividend adjustments, intragroup sales and transfers, and a calculation of the non-controlling interest