Jimmy Ltd owns all the issued shares of Clitheroe Ltd. The following intragroup transactions took place during the year ended 30th June 2022. a. Jimmy Ltd is a manufacturing entity producing furniture which it then markets through its subsidiary Clitheroe Ltd. During the year furniture was sold by Jimmy Ltd to Clitheroe Ltd for S400,000. This included a mark-up on cost of 25%. At the end of the year 30% remained in stock. b. On 1st January 2022, Jimmy Ltd sold a delivery truck to Clitheroe Ltd for $220,000. The truck had originally cost S190,000 and at the time of sale had a book value of $170.000. The sale proceeds were recorded by Jimmy Ltd as revenue. Clitheroe Ltd estimates that the truck has a five-year life with no residual value. c. On January 17th 2022, Clitheroe Ltd paid an interim dividend of $30,000 and Jimmy Ltd paid an interim dividend of S55,000. d. In June 2022, Clitheroe Ltd declared a final dividend of S40,000, which was paid to Jimmy Ltd in July 2022. Required Prepare the consolidation worksheet journal entries for 30th June 2022 assuming an income tax rate of 30%.