Hazelwood Ltd owns all the share capital in Colls Ltd and the following intra- group transactions have occurred between the two companies. a). In April 2020 Hazelwood Ltd sold inventory to Colls Ltd for $90 000. This inventory had previously cost Hazelwood Ltd $75 000, and it remains unsold by Colls Ltd at the end of the period. b). On July 1 2019 Colls Ltd sold a depreciable asset (Machinery) to Hazelwood Ltd costing $40 000 for $50 000. Colls Ltd had not changed any depreciation on the asset before the sale. Both entities depreciate assets at 15% p.a. on cost. c). In August 2019 Colls Ltd sold inventory to Hazelwood Ltd for $100 000. This inventory had previously cost Colls Ltd $80 000. At the end of the period, one-quarter of this inventory was still held by Hazelwood Ltd. Required: In relation to the above intra-group transactions, prepare adjusting journal entries for the consolidated worksheet at 30 June 2020. The tax rate is 30%.