During financial year 01/07/2019-30/06/2020, Kakadu sold $30 000 in inventory to Cabarita for on-sale to external parties. The inventory had originally cost Kakadu $22,000. At the year end, Cabarita still had half of the inventory on hand. On-hand inventory was expected to be sold in the subsequent period. There was no dividend claimed and paid from both entities for year ended 30 June 2020. There were no other intro-group transactions between Cabarita and Kakadu for year ended 30 June 2020. You were requested to prepare the followings: II. adjustment/elimination journal entries for consolidation as at 30 June 2020