Harley Ltd purchased all the equity of Davidson Ltd on 1 January 20X4 for $150 000. At the control date, the equity of Davidson was recorded as Paid-up capital $36 000 Retained profits $20 400 and its assets were recorded at fair value except for Buildings: Carrying amount $63 000 Fair value $133 200 The building was purchased 10 years ago for $120 000 and is being depreciated straight-line over 20 years. When purchased, its estimated residual value was $6 000. The building is carried at cost by Davidson Ltd and in the consolidation. Goodwill impairment recognized was $7 000 in 20X4 and $10 500 in 20X5. Required: Prepare journal entries for consolidation data adjustments and/or eliminations: a) at the control date; b) one year after control date on 31 December 20X4; and c) two years after control date on 31 December 20X5