During the year ended $30$ June $2019,$ a subsidiary entity sold inventories to a parent entity for $$80000.$ The

inventories had previously cost the subsidiary entity $$36000.$ By $30$ June $2019$ the parent entity had sold

$55\%$ of the inventories to a party outside the group. The company tax rate is $30\%.$ The adjustment entry in

the consolidation worksheet at $30$ June $2020$ is:

Answer: