During the year ended $30$ June $2017,$ a subsidiary entity sold inventories to a parent entity for $$30000.$ The inventories had previously cost the subsidiary entity $$24000.$ By $30$ June $2017$ the parent entity had sold all the inventories to a party outside the group. The company tax rate is $30\%.$ The adjustment entry in the consolidation worksheet at $30$ June $2018$ is: