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

$$ Retained earnings $$92000$

$$ Share capital $ $66000$

$$ Business combination revaluation reserve $$60000$

In the year following the acquisition, B Ltd paid a bonus share dividend of $$35000$ 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 $2021?$