A Kokomelon Ltd owns all of the shares of Kangaroo Ltd. In relation to the following intragroup transactions, all parts of which are independent unless specified, prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at 30 June 2019. Assume an income tax rate of 30%. A In April 2019, Kokomelon Lid sells inventory to Kangaroo Ltd for $14 000. This inventory had previously cost Kokomelon Ltd $9000, and it remains unsold by Kangaroo Ltd at the end of the period B. All the inventory in (a) is sold to Cockatoo Lid, an external party, for $16 500 on 19 June 2019 C. Half the inventory in (a) is sold to Galah Ltd, an external party, for $7200 on 20 June 2019 The remainder is still unsold at the end of the period. D. Kokomelon Ltd, in January 2019, sold inventory for $8000. This inventory had been sold to it by Kangaroo Ltd in the previous year. It had originally cost Kangaroo Ltd $4800, and was sold to Kokomelon Ltd for $9600