On 1 July 2019 Angus Ltd acquired 90% of the shares of Timder Ltd for $700 000. At this date the equity of Timder Ltd consisted of share capital of $470 000 and retained earnings of $190 000 All the identifiable asset and liabilities of Timder Ltd were recorded at amounts equal to fair value except for. Carrying amount $180,000 $300,000 $25,000 Fair Value $210,000 $325,000 $37,000 Land Plant (cost $380 000) Inventories The plant was considered to have a further 10-year life. All the inventory was sold by 30 June 2020. The tax rate is 30%. Angus Ltd uses the partial goodwill method. During the 2019-20 period Timder Ltd recorded a profit of $30 000. Required: Prepare the consolidation worksheet entries for the preparation of the consolidated financial statements of Angus Ltd at 30 June 2020.