In the following graphical representation, the exchanges of a specific commodity $($clearly a merchandise$)$ are described. Those exchanges happened all in the same period.

Knowing that:

$-$ Mommy Corp. and Baby Ltd form a group.

$-$the Initial Inventory of the goods considered here was both for Mommy Corp and for Baby Ltd equal to zero

$-$all the exchanges described did not involve payment or receipt of currency in the period

$-$both companies use the perpetual inventory method in their accounting process

$-$Mommy Corp. and Baby Ltd operate in a "tax haven", so there are no requiremento for taxes

Required:

Provided double$-$entry journal entries related to:

a$.$ transactions carried out durine the per$1$od by Mommy

b$.$ transactions carried out during the period by Baby

Provide the consolidation journal entries necessary to eliminate the effect of intergroup sales

Provide the consolidation journal entries necessary to eliminate the effect of intragroup sales in the hypothesis that the situation previously described changes as follow: