On 1 July 2017, Eden Ltd gained significant influence of Garden Ltd by acquiring 40% of the issued shares in Garden Ltd for $60,000 cash. The equity of the Garden Ltd at the acquisition date was as follows: Share Capital $40,000 Retained Earnings $130,000 All the identifiable assets and liabilities of Garden Ltd were recorded at amounts equal to their fair values. Profits and dividends for the years ended 30 June 2019 to 2021 were as follows. Year Ended 30 June 2019 30 June 2020 30 June 2021 Profit (loss) after tax $80,000 $50,000 $10,000 Dividends Paid $90,000 $30,000 $15,000 Additional Information: During the year ended 30 June 2019, Garden Ltd revalued freehold land and buildings, which gave rise to the asset revaluation surplus of $26,000 (after tax) Eden Ltd is a parent and therefore prepares consolidated financial statements. Required: Prepared consolidation worksheet entries to account Eden Ltd's interest in Garden Ltd for the year ended 30 June 2021. Journal narrations are not required. Show brief working