$9.$ A Ltd acquired $100\%$ of B Ltd on $1$ July $2020.$ At acquisition date, B Ltd had the following equity items:

$*$ Retained earnings $$47000$

$*$ Share capital $ $80000$

$*$ Business combination revaluation reserve $$70000$

In the year following the acquisition, B Ltd paid a bonus share dividend of $ $18000$ out of pre$-$acquisition retained earnings. What is the consolidation adjustments is needed in the consolidation worksheet in relation to this event for $30$ June $2021?$