In February $2020,$ the subsidiary sells inventories to the parent for $$27000$ in cash $($original cost to the subsidiary was $$18000)$ and half are on$-$sold externally by $30$ June $2020.$ Assume an income tax rate of $30\%.$ Prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at $30$ June $2020.$

Note: Enter your answers correct to the nearest dollar.