6. Transfer of plant to inventory: Ghostbusters Ltd - Bat Ltd Gain on sale of non-current assets Dr 5 000 Inventory Cr UI 000 Deferred tax asset Dr 1 500 Income tax expense Cr 1 500 7. Intragroup sales of inventory: Profit in ending inventory Sales Dr 8 000 Cost of sales Cr 7 000 Inventory Cr 1 000 Deferred tax asset Dr 300 Income tax expense Cr DOW