Cat Ltd purchased 85% of the shares in Mouse Ltd on 1 September 2015 for $850,000. Mouse Ltd owners equity at that date comprised share capital $450,000, reserves $100,000 and retained profits $75,000. On 1 January 2017, Mouse Ltd acquired 75% of the shares of Dog Ltd for $410,000. Dog Ltd owners equity at that date comprised share capital $200,000 and retained profits $180,000. An additional $5,000 goodwill impairment has been recognised for the second investment since control date.

Required:

Prepare the elimination journal entries required to consolidate the group.

Allocate the non-controlling and parent interests in the group equities.