Following consolidation, should dividends paid by the parent entity and to the parent entity by its subsidiary be shown in the consolidated financial statements?

Opperman Ltd owns all the share capital of Jewel Ltd. During the year ended 30 June 2018, Opperman Ltd paid a dividend of $20 000, and Jewel Ltd paid and declared dividends of $10 000 and $30 000 respectively. The tax rate is 30%. Explain in detail the journal entries that would be required in preparing the consolidated financial statements for 30 June 2018.