I need the answers of the attach questions ASAP, please.

Ahmad On 1 July 2010 Parent Ltd purchased 100% of the issued capital of Sub Ltd for a purchase price of $200,000. At that date the shareholders' equity of Sub Ltd disclosed: Share capital $100,000 General reserve $30,000 Retained earnings $60,000 Goodwill $30,000 Additional information: 1. At the date of acquisition, all net identifiable assets of Sub Ltd were recorded at fair value, except that one of the equipment that Sub Ltd owns has a fair value of $90,000. This equipment was initially acquired for $70,000 and the accumulated depreciation at the date of acquisition was $50,000. Sub Ltd is using cost model and has not revalued plant and equipment in its accounting record. Upon the revaluation, the group decides the revalued equipment has a further useful life of 7 years. 2. On 1 July 2010, Sub Ltd acquired land from Parent Ltd for $40,000 cash. Prior to the transfer, the land was shown in the accounting records of Parent Ltd at cost, $60,000. 3. Sales by Sub to Parent Ltd were $30,000. 4. Unrealised profit in the opening inventory (1.7.2011) of Sub Ltd for goods sold by Parent Ltd was $32,000. Unrealised profit in the closing inventory (30.6.2012) of Parent Ltd for goods sold by Sub Ltd was $65,000 5. On 1 January 2011 Sub Ltd sold an item of plant to Parent Ltd for $14,000. The carrying amount at the time of sale was $8,000 (cost was $14,000). At the time of the sale the asset had a remaining useful life of 5 years. 6. Included in the accounts payable of Sub Ltd is $30,000 owing to Parent Ltd. 7. Parent Ltd charges Sub Ltd 10% interest for the $20,000 loan given on 1 July 2011. 8. Company tax rate is 30% Required: a) Prepare consolidation journal entries for the year ended 30 June 2012 b) Complete the consolidation worksheet provided below; and 1 Sales Less Cost of goods sold Gross profit Add: dividends from Sub Profit from sale of ppe Interest income Income subtotal Selling expenses Administration expenses Financial expenses Less: Total operating expenses Net Operating income Less: Income tax expense Profit for the year Retained earnings 1.7.11 Less: Interim dividend Proposed dividend To General reserve Retained earnings 30.6.12 Share capital General reserve Fair value adjustment Shareholders' equity Assets Land & buildings Motor vehicles (net) Plant & equipment (net) Investment in Sub Ltd Receivables Inventory Cash at bank Goodwill on consolidation Deferred tax asset Total assets Provision for dividend Provision for taxation Payables Deferred tax liability Total liabilities Net assets Parent Ltd $5,150,000 $2,150,000 $3,000,000 $3,000 Sub Ltd $4,170,000 $1,900,000 $2,270,000 Adjustme nts Debit Adjustme nts Credit Group data $100,000 $2,000 $3,005,000 $146,000 $406,200 $362,000 $914,200 $2,090,800 $900,000 $1,190,800 $350,000 $55,000 $90,000 $1,395,800 $1,200,000 $160,000 $2,370,000 $228,400 $260,000 $220,000 $708,400 $1,661,600 $560,000 $1,101,600 $60,000 $3,000 $45,000 $10,000 $1,103,600 $100,000 $40,000 $2,755,800 $1,243,600 $820,000 $530,000 $950,000 $200,000 $586,000 $500,000 $300,000 $415,000 $75,000 $400,000 $101,300 $3,987,300 $50,000 $315,500 $820,000 $46,000 $1,231,500 $2,755,800 $300,000 $455,000 $192,000 $30,000 $27,900 $1,894,900 $45,000 $250,000 $320,000 $36,300 $651,300 $1,243,600 2