On 1 January 2021, Larger Ltd acquired 100% of the ordinary voting shares of Large Ltd, establishing Larger Ltd Group. The corporate income tax rate is 30%. Larger transferred plant to Large on 1 January 2021 for $200,000 (cost $600,000). The plant was acquired from an external supplier on 1 January 2016 and the remaining useful life of the plant on 1 January 2021 was one year. Larger did not change the pattern of use of the plant. The consolidation worksheet entries for the year to 31 December 2022 for the intragroup transfer of plant and excess depreciation on transferred plant are: DR. Retained earnings (1 January 2021) $100,000 DR. Plant at cost $500,000 CR. Accumulated depreciation $600,000 DR. Deferred tax asset $30,000 CR. Retained earnings (1 January 2021) $30,000 DR. Accumulated depreciation $100,000 CR. Retained earnings (1 January 2021) $100,000 DR. Retained earnings (1 January 2021) $30,000 CR. Deferred tax asset $30,000