ASSESSMENT 3 - CASE STUDY CONSOLIDATIONS AND INTER-COMPANY TRANSACTIONS. The financial information for Moon Ltd and its 100% owned subsidiary, Light Ltd, for the period ended 31 December 2022 is as follows: Moon Ltd Light Ltd Sales revenue $ 60 000 $ 57 000 Dividend revenue 3 000 0 Gain on sale of property, plant and equipment 3 000 5 000 Other income 4 000 6 000 Total income 70 000 68 000 Cost of sales 45 000 38 000