Based on the relevant International Financial Reporting Standard, prepare the

following consolidation journal entries for the year ended $31$ December $2023.$

$($Narratives are not required.$)(21$ marks$)$

CJE$1$: Eliminate Investment in Standford Ltd

CJE$2$: Adjustment of depreciation and amortization on FV change of S Ltd$$s asset

CJE$3$: Adjustment of tax effect of CJE$2$

CJE$4$: Elimination of dividends income and declared between P Ltd and S Ltd

CJE$5$: Allocate post$-$acquisition profits of Standford Ltd to NCI