(d) During the 2017-18 period, Dingo Lid sold inventory to Bilby Lid for $9000, recording a before- tax profit of $1800. Half this inventory was unsold by Bilby Ltd at 30 June 2018. (e) Bilby Ltd sells second-hand machinery. Dingo Ltd sold one of its depreciable assets (original cost $80 000, accumulated depreciation $64 000) to Bilby Ltd for $10 000 on 1 January 2019. Bilby Ltd had not resold the item by 30 June 2019. (f) On 1 May 2019, Bilby Led sold inventory costing $300 to Dingo Ltd for $360 on credit. On 30 June 2019, only half of these goods had been sold by Dingo Ltd, but Dingo Led had paid $280 back to Bilby Ltd