Barry Ltd acquired all the issued shares of Colin Ltd on 1 January 2019 for $72 000. At this date the equity of Colin Ltd consisted of: Share capital General reserve Retained earnings $50 000 12 500 5000 All the identifiable assets and liabilities of Colin Ltd were recorded at amounts equal to their fair values except for: Fair value Plant (cost $70 000) Inventories Carrying amount $ 50 000 12 000 $ 52 000 16 000 Of the inventories on hand at 1 January 2019, 90% was sold by 30 June 2019. The remainder was all sold by 30 June 2020. The plant was considered to have a further 2-year life with benefits to be received equally in each of those years. The tax rate is 30%. Required Prepare the consolidated worksheet entries for the consolidated financial statements prepared by Barry Ltd at 30 June 2019, 30 June 2020, and 30 June 2021