(a) On 1 May 2022, Reggie Ltd purchased inventory worth $33 000 from Hari Ltd. The inventory had previously cost Hari Ltd $18 000. One-third of this inventory was sold externally by 30 June 2022. The remainder was sold externally by 30 June 2023. (b) On 30 April 2023, Reggie Ltd sold a motor vehicle with a carrying amount of $25,000 to Hari Ltd for $40,000. Hari Ltd treated this item as inventory. The item was still on hand at 30 June 2023. Both companies uses a 10% depreciation rate for motor vehicles. (c) On 1 February 2023, Reggie Ltd acquired $9,000 inventory from Hari Ltd at a mark-up of 25% on costs. Three-quarters of this inventory has been sold to external parties for $10,000 by 30 June 2023. (d) On 1 January 2022, Hari Ltd sold a equipment to Reggie Ltd for $88,000. This equipment had originally cost Hari Ltd $90 000 and had a carrying amount at the time of sale of $77,000. Both entities charge depreciation at a rate of 20% p.a.