Makka Ltd acquired its 100 percent interest in Pakka Ltd. The income tax rate is 30%. The following transactions took place during the period ended 30 June 2023.

1. 1 July 2022 Makka Ltd made total sales to Pakka Ltd of $60 000, it cost Makka Ltd 50 000, and 25% of inventory remained unsold by Pakka Ltd at the end of the period.
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3. The opening inventory Makka Ltd as at 1 July 2022 included inventory acquired for Pakka Ltd for $40 000 that cost Pakka Ltd l$30 000 to produce.
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5. The closing inventory in Makka Ltd includes inventory acquired from Pakka Ltd at a cost of $33 000.  This cost Pakka Ltd $28 000. 
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7. The closing inventory of Pakka Ltd includes inventory acquired from Makka Ltd at a cost of $12 000.  This cost Makka Ltd $10 000.
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9. On 1 July 2022 Pakka Ltd sold an item of plant to Makka Ltd $116 000 when its carrying value in Pakka Ltd’s account was $81 000 (cost $135 000, accumulated depreciation $54 000).  This plant assessed as having a remaining useful life of six years.  The Group has a policy of measuring its plant and equipment using the ‘cost model’.  The group uses the straight line method of depreciation
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11. Pakka Ltd paid $26 500 in management fees to Makka Ltd.
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13. On 1 January 2023, Pakka Ltd declared an interim dividend of $93 000 and paid 31 April 2023 out of post-acquisition profits.

In relation to the above intragroup transactions: Prepare adjusting journal entries for the consolidation worksheet at 30 June 2023.