On the 1st July 2021, Abrams Ltd purchased 75% of the issued shares of Constantia Ltd for $214,500. The partial goodwill method is used on consolidation. The equity of Constantia Ltd was made up as follows:

Share capital $104,000

Retained earnings 52,000

Total equity $156,000

At the date of acquisition all the identifiable net assets were recorded at fair value except for machinery which had a carrying value of $26,000, a fair value of $52,000 and a remaining useful life of 5 years. The following information has been extracted from the financial statements of Constantia Ltd:

30th June 2022 30th June 2023

Retained earnings (opening balance) $52,000 $62,400

Profit after tax 31,200 39,000

Dividend paid (20,800) (13,000)

Retained earnings (closing balance) 62,400 88,400

Share capital 104,000 104,000

Total equity $166,400 $192,400

Prepare the consolidation journal entries for consolidated financial statements prepared by Constantia Ltd for: The date of acquisition, 1st July 2021, and at 30th June 2022, and at 30th June 2023.