Flexi Ltd owns all the share capital of Jason Ltd. The following transactions relate to the period ended June 2020.

1. On 1 July 2019, Flexi sold a motor vehicle to Jason Ltd for $15,000. This had a carrying amount to Flexi Ltd of $12,000. Both entities depreciate motor vehicles at a rate of 10% p.a. on cost.
2. Flexi Ltd manufactures certain items which it then markets through Jason Ltd. During the current period, Flexi sold $12,000 of items to Launceston at cost plus 20%. Jason Ltd has sold 75% of these transferred items (external) at 30 June 2020.
3. Jason Ltd also sells second-hand machinery. Flexi sold one of its depreciable assets (original cost $40,000, accumulated depreciation $32,000) to Jason Ltd for $5,000 on 1 January 2020. Jason Ltd had not resold the item by 30 June 2020.

Provide adjustment journal entries for the events listed above that should be included in the consolidation worksheet as at 30 June 2020. Assume an income tax rate of 30%.