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

Retained Earnings $$60000$

Share Capital $$170000$

In the year following the acquisition, B Ltd paid a bonus share dividend of $$25000$ out of pre$-$acquisition retained earnings. Determine the related consolidation adjustments on the consolidation worksheet for $30$ june $2021?$