On 1 July 2019 Sugar Ltd acquired 90% of the shares of Glider Ltd for $565 240. At this date the equity of Glider Ltd consisted of share capital of $370 000 and retained earnings of $190 000. All the identifiable asset and liabilities of Glider Ltd were recorded at amounts equal to fair value except for:

	Carrying amount	Fair Value
Land	$180 000	$200 000
Plant (cost $380 000)	$300 000	$330 000
Inventories	$25 000	$35 000

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%. Sugar Ltd uses the partial goodwill method.

During the 201920 period Glider Ltd recorded a profit of $30 000.

Required

Prepare the consolidation worksheet entries for the preparation of the consolidated financial statements of Sugar Ltd at 30 June 2020.