Fur Ltd acquired 75% of the shares of Seal Ltd for $191 000 when the equity of Seal Ltd consisted of SI 20 000 share capital and $90 000 retained earnings. At this date, all the identifiable assets and liabilities of Seal Ltd were recorded at amounts equal to their fair values except for: Note the following in relation to these assets: All the inventory was sold by 30 June 2017. The land was revalued in the records of Seal Ltd immediately after the business combination. It was subsequently sold by Seal Ltd on 1 June 2018 for $113 000. At this date, the recorded gains on this land taken to other comprehensive income were $3000, the land being revalued to fair value by Seal l.td immediately prior to sale. The machinery was considered to have a further useful life of 3 years. The fair value of the non-controlling interest in Seal Ltd at 1 July 2016 was $63 000. Fur Ltd the full goodwill method. The following annual results were recorded by Seal Ltd following the business combination: The other items of comprehensive income relate to gains/(losses) on the revaluation of land which is measured at fair value in the records of Seal Ltd. The group transfers the valuation reserves to retained earnings when an asset is sold or fully consumed. The tax rate is 30%. Required Prepare the consolidation worksheet entries for the preparation of consolidated financial statements of Fur Ltd for each of the years ending 30 June 2016-20