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On 1 July 2012 Leopard Ltd acquired 100% of share capital of Tiger Ltd On 1 July 2015. Tiger Lid sold an item of plant

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On 1 July 2012 Leopard Ltd acquired 100% of share capital of Tiger Ltd On 1 July 2015. Tiger Lid sold an item of plant to Leopard Ltd for $430,000. Tiger Ltd had originally purchased the plant for $420,000 on 1 January 2010. The original estimated useful life of the asset was 7 years. Which of the following are parts of the correct consolidation adjustment entries for the plant as at 30 June 2016

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