my 'll'ff'lh Transfers of inventory Prots in ogening inventory] - Recall the worksheet entries recorded on 30 June 2018 were: [slide 22 s 24) Dr Sales 15D Cr COGS 1 [it] Cr Inventory.r 5U Dr UTA 15 Cr ITE 15 Sales, (DIES, I'I'E aditmults closed to Itelainod BEN-IE: - To cEIrr'liI forward the net effect of last year's consolidation journals, the following entry would be required on 1 lul'vr EDIE: Dr Retained earnings 35 Dr DTA 15 Cr Inventory.f 5i]