(B) CONSOLIDATION WORKSHEET ENTRIES (6+3+2+4=15 MARKS) Note: The following questions in this part is independent of each other. Q6-8-1 (1) On 1 June 2021, ABC Ltd acquired all the issued shares in DEF Ltd. At that date, the inventory of DEF Ltd had a fair value of $1 000 more than its carrying amount. By 30 June 2021, all of the inventory were sold out. The company tax rate is 30%. What is the business combination valuation consolidation adjustment for inventories as at 30 June 2021? (6 Marks)