On $1$ October $2019,$ the parent sold an item of machinery to its subsidiary for $$7000.$ This item had cost the parent $$3500.$ The parent regarded this item as inventories whereas the subsidiary intended to use it as a non$-$current asset. The subsidiary charges depreciation at the rate of $19\%$ p$.$a$.$ on cost$.$ The machine was

sold to external entities on $1$ April $2020$ for $$6200.$ Assume an income tax rate of $30\%.$ Prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at $30$ June $2020.$

Note: Enter your answers to the nearest dollar.