Marcia ltd declared a dividend in august 2021 of $37500. In February 2022 Stan ltd paid an interim dividend of $22500 and Marcia ltd paid an interim dividend of $11250. At the 30th June 2020 there were intercompany accounts balance of $125000. Marcia ltd rented a warehouse from Stan ltd and paid annual rent of $35000 to Stan ltd. Prepare the consolidated journal entries at 30th June 2022 to eliminate the intragroup items.