On 1 July 2020, a Prime Mover is sold for $86 000 cash by Mayne Ltd to its subsidiary Game Ltd. On the date of transfer, the Prime Mover had a carrying value of $84 000. Game Ltd depreciates its Prime Movers at 12% whereas Mayne Ltd uses a rate of 15%. The tax rate is 30%. Required: Prepare adjusting journal entries for depreciation for the consolidation worksheet for the years ended 30 June 2021 and 30 June 2022. Show all calculations in narration. NB: Marks will be deducted where calculations are not shown.