On 1 July 2016, Fur Ltd acquired 75% of the shares of Seal Ltd for dollar 191000 when the equity of Seal Ltd consisted of dollar 120000 share capital and dollar 90000 retained earnings. At this date, all the identifiable assets and liabilities of Seal Ltd were recorded at amounts equal to their fair values except for: The machinery was considered to have a further useful life of 3 years. The fair value of the non-controlling interest in Seal Ltd at I July 2016 was dollar 63000. Fur Ltd uses the full goodwill method. The following annual results were recorded by Seal Ltd following the business combination: The other items of comprehensive income relate to gains/(losses) on the revaluation of land which is measured at fair value in the records of Seal Ltd. The group transfers the valuation reserves to retained earnings when an asset is sold or fully consumed. The tax rate is 30%. Required Prepare the consolidation worksheet entries for the preparation of consolidated financial statements of Fur Ltd for each of the years ending 30 June 2016-20