Deer Ltd purchased 85% of the shares in Elephant Ltd on 27 October 2011 for $700,000. Elephant Ltd owners' equity at that date comprised share capital $450,000, reserves $100,000 and retained profits $75,000. On 1 July 2012, Elephant Ltd acquired 75% of the shares of Fox Ltd for $410,000. Fox Ltd owners' equity at that date comprised share capital $200,000 and retained profits $180,000. Since control date, additional $5,000 goodwill impairment has been recognised for the second investment. a) Complete the 30th June 2013 consolidation worksheet (provided below) and include it in your answer booklet. b) Prepare the elimination journal entries required to consolidate the group. c) Allocate the non-controlling and parent interests in the group equities.