On 1 July 2020, Crenshaw Ltd acquired all of the share capital of Argus Ltd for $600 000. At this date Argus Ltds equity comprised: All identifiable assets and liabilities of Argus Ltd were recorded at fair value except for the following assets: All of the inventory was sold by 30 June 2021. The plant is expected to have a further 5 year life and depreciation is calculated on a straight line basis. When revalued assets are sold or fully consumed, any related revaluation surplus is transferred to retained earnings. The tax rate is 30%. Required: i). Prepare the consolidated worksheet entries at 30 June 2021 for the preparation of the consolidated financial statements of Crenshaw Ltd.