Alfa owns 70% of the shares of Beta. During the year X, Beta sells Alfa a plant for a total amount of 400. The historical cost of the non-current asset was 1.500, with an accumulated depreciation of 900.  Usage value has been estimated to be 600. At 31/12/X, the plant is still on hand. Beta used to depreciate the plant evenly at a rate of 10%, while Alfa depreciates the same plant evenly at a rate of 20%.

 

What is the necessary consolidation entries?