Mani Ltd owns all of the share capital of Becca Ltd. The income tax rate is 30%. The following transactions took place during the periods ended 30 June 2019 or 30 June 2020: 1. In March 2020, Mani Ltd sold inventories for $10,000 to Zara Ltd, an external entity. These inventories were transferred from Becca Ltd on 1 June 2018. The inventories had originally cost Becca Ltd $6,000, and were sold to Mani Ltd for $12,000. 2. On 1 January 2020, Mani Ltd sold land for cash to Becca Ltd at $20,000 above cost. The land is still on hand with Becca Ltd. Required: Prepare adjusting journal entries for the consolidation worksheet at 30 June 2020.