On 1 July 2016, Cena Ltd acquired 80% of the shares of Lesnar Ltd for $40 000. The following balances appeared in the records of Lesnar Ltd at this date:

Share Capital	$20 000
General Reserve	2 000
Retained Earnings	10 000

At 1 July 2016, all the identifiable assets and liabilities of Lesnar Ltd were recorded at fair value except for the following:

	Carrying amount	Fair value
Machinery (cost $36 000)	$30 000	$40 000
Inventory	16 000	20 000
Receivables	20 000	18 000

The machinery, which had a remaining useful life of 5 years, was adjusted to fair value after the acquisition date in the consolidation worksheet. The machinery was sold by Lesnar Ltd on 1 January 2021 for $4000, with the related valuation reserve being transferred on consolidation to retained earnings. By 30 June 2017, receivables had all been collected and inventory sold. For the year ended 30 June 2021, the following information is available:

a) Intragroup sales were: Lesnar Ltd to Cena Ltd $40 000. The mark-up on cost of all sales was 25%. At 30 June 2021, inventory of Cena Ltd included $2000 of items acquired from Lesnar Ltd.

b) At 30 June 2020, inventory of Cena Ltd included goods of $1000 resulting from a sale on 1 March 2020 of non-current assets by Lesnar Ltd at a before-tax profit of $200. These items were sold by Cena Ltd on 1 September 2020. This class of non-current assets is depreciated using a 10% depreciation rate on a straight-line basis.

c) On 1 January 2021, Lesnar Ltd sold an item of plant to Cena Ltd for $2000 at a before-tax profit of $800. For plant assets, Lesnar Ltd applies a 10% p.a. straight line depreciation rate, and Cena Ltd uses a 5% p.a. straight-line method.

d) The current tax rate is 20%.

Financial information for the year ended 30 June 2021 includes the following:

	Cena Ltd	Lesnar Ltd
	$	$
Sales revenue	88000	52000
Other revenue	12000	8000
Total revenue	100000	60000
Cost of sales	58000	26000
Other expenses:
Selling and administrative (including depreciation)	4000	2000
Financial	2000	1000
Carrying amount of non-current assets sold	6000	5000
	70000	34000
Gross profit	30000	26000
Dividend revenue	3000	0
Profit before tax	33000	26000
Income tax expense	13200	10400
Profit	19800	15600
Retained earnings at 1 July 2020	40000	20000
	59800	35600
Transfer to general reserve	3800	1000
Interim dividend paid	4000	8000
Final dividend declared	4000	4000
	11800	13000
Retained earnings at 30 June 2021	48000	22600
Asset revaluation reserve (1/7/20)	3000	2000
Gains on property revaluation	1000	500
Asset revaluation reserve (30/6/21)	4000	2500

Required: Prepare the acquisition analysis and consolidation worksheet journal entries for the preparation of the consolidated financial statements of Cena Ltd at 30 June 2021 using the partial goodwill method.