Nemo Ltd paid $20,000 to acquire 100% of the issued shares of Dory Ltd at 1 July 2022 when the Dorys equity consisted of issued capital of $10,000 and retained earnings of $5,000. At the acquisition date, all assets and liabilities of Dory were recorded at their fair values except for the following: (i) A piece of land with a carrying amount of $5,000 and a fair value of $6,000. (ii) An item of plant with a book value of $1,200 and a fair value of $2,000. Its cost to Dory was 1,600. The plant has a remaining useful life of 4 years. (iii) A contingent liability for a damages claim (it satisfied AASB 3 to be recognized on consolidation) with an estimated fair value of $500. This contingent liability had not been recognized by Dory Ltd at the date of acquisition. Additional information: The land was sold on 15 June 2024. The contingent liability was settled on 1 September 2023 for $300. Assume 30% tax rateRequired: Prepare all the consolidation adjusting entries for the year ended 30 June 2023, 30 June 2024, and 30 June 2025. (Each asset is on a separate tab of this worksheet)