On 1 July, 2020, H Ltd sold plant and equipment (P & E) to its subsidiary, S Ltd, which had a carrying value of $2,000,000 for $2,700,000. The original cost of the P & E was $2,800,000 and accumulated depreciation was $800,000. On the date of the sale, P & E had the remaining useful life of 5 years with no residual value. The tax rate is 30% Prepare consolidation worksheet adjustments for the year ended 30th June, 2022. (6 marks)