On 1 July 2015 Heaven Ltd acquired all the issued shares of Hell Ltd for $130,000. At that date the accounts of Hell Ltd show the following:

Share capital	$ 50,000
General reserve	$ 10,000
Retained earnings	$ 15,000

On 1 July 2015 a plant owned by Hell Ltd was undervalued by $40,000. The plant was purchased for $150,000 at 1 July 2010 with estimated useful life of 20 years. Hell Ltd had a land with carrying amount of $40,000 that is valued at $60,000 on 1 July 2015. The land was sold by 30 June 2016.

Included in the other assets of Heaven Ltd is a five-year loan of $80,000 at 20% per annum to Hell Ltd made on 1 July 2017. Four months interest was accrued by both companies at 30 June 2018.

The consolidation adjustment entries related to the intra-group borrowing at 30 June 2018 are as follows:

	Debit	Credit
Loan payable	aaa
Loan receivable		aaa
Interest revenue	bbb
Interest expense		bbb
Interest payable	ccc
Interest receivable		ccc

Type in the value for ccc