On $1$ May $2019,$ the subsidiary sold inventories to the parent for $$25000$ on credit, recording a before tax profit of $$7000.$ Half of the inventories were unsold by the parent at $30$ June $2019$ and none at $30$ June $2020.$ The parent paid half the amount owed on $15$ June $2019$ and the rest on $1$ July $2019.$ Assume an income tax rate of $30\%.$ Prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at $30$ June $2020.$