Dodo Ltd owns all of the shares of Bilby Ltd. In relation to the following intragroup transactions, all parts of which are independent unless specified, prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at 30 June 2019. Assume an income tax rate of 30%. (a) On 1 January 2018, Dodo Ltd sold inventory costing $6000 to Bilby Ltd at a transfer price of $8000. On 1 September 2018, Bilby Ltd sold half these items of inventory back to Dodo Ltd, receiving $3000 from Dodo Ltd. Of the remaining inventory kept by Bilby Ltd, half was sold in January 2019 to Goanna Ltd at a loss of $200. (b) On 1 May 2019, Bilby Ltd sold inventory costing $300 to Dodo Ltd for $360 on credit. On 30 June 2019, only half of these goods had been sold by Dodo Ltd, but Dodo Ltd had paid $280 back to Bilby Ltd.