ABC Ltd acquired all the issued capital of XYZ Ltd on 1 July 2025 for cash consideration of $1.5 million. The fair value of the net assets of XYZ Ltd at that date was $1.2 million as follows: Share capital 1 000 000 Retained earnings 200 000 Total equity 1 200 000 During the period ended 30 June 2026, XYZ Ltd declared a dividend of $200 000 that is identified as being paid out of post-acquisition profits. Goodwill had been determined to have been impaired by $15 000 during the period. Required: Prepare consolidation journal entries to prepare group accounts for the period ended 30 June 2026 B 1 I U S X2 x2 E E t On 1 January 2019, La Trobe Ltd revalued its land from $200 000 to $400 000. On 1 January 2020, the company subsequently revalued the land to $320 000. Required: 1. Prepare the journal entries required to record the revaluation adjustment for the year ended 30 June 2019. 2. Prepare the journal entries required to record the revaluation adjustment for the year ended 30 June 2020. BI I U x2 *** x