On 30 June 2022 Dark Horse (DH) Ltd acquired 100 per cent of the shares in White Horse (WH) Ltd for a cost of $600 000. The account balances of the two entities at the date of acquisition were: DH Ltd($000) WH Ltd($000) Cash 200 100 Accounts receivable 260 180 Inventory 400 220 Property, plant and equipment Accumulated depreciation 800 450 (240) (180) Land 600 200 1000 220 Investment in WH Ltd Accounts payable Loans Share capital 70 400 190 1800 460 Retained earnings 600 250 Additional information All assets of WH Ltd were fairly valued at acquisition except the land, which had a fair value of $280 000. The tax rate is 30 per cent. Required Prepare the consolidation journal entries, consolidation worksheet and consolidated statement of financial position for the above entities.