During the year, intragroup sales by Wall Ltd to Great Ltd were $60,000. It was also learned that Wall Led had sold to Great Lid an item from its inventory for $20,000 on 1 January 2010. Great Ltd had treated this item as an addition to its plant and machinery. The item was put into service as soon as received by Great Ltd and depreciation charged at 20% p.a. The item had been fully imported by Wall Ltd at a landed cost of $15,000