On 1 January 2009 Cell Ltd acquired 100% of Android 18 Ltd for $850,000. For the year ending 31 December 213, record any and all consolidation adjustments for the following series of events, and explain the effect on the consolidated group's profit before tax (ignore tax).

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la) Each year Android 18 Ltd pays Cell Ltd a management fee of $20,000.

1b) During the year Android 18 Ltd declared paid a dividend of $75,000.

1c) On 1 January 2010 Cell Ltd sold Android 18 Ltd a 3 year old piece of plant that had a historical cost of $400,000 and an economic life of 10 years for $350,000 (which was paid in cash).

1d) During the year Android 18 Ltd sold Cell Ltd inventory for $630,000, which Android 18 Ltd had bought for $525,000. At the end of the year Cell Ltd had sold 70% of the inventory to external customers for $700,000. Cell Ltd owes Android 18 Ltd 30,000 for the inventory.