please ans me

French Ltd owns 100 per cent of the issued capital of Pastry Ltd. During the period ended 30 June 2024, Pastry Ltd sold inventory that cost $190 000 for $300 000 to French Ltd. Sixty per cent of this inventory remains on hand in French Ltd at the end of that year. Both companies use a perpetual inventory system and the taxation rate is 30 per cent. What consolidation journal entries are required in relation to the inter-company transaction for the period ending 30 June 2025 in which all such unsold inventory has been sold to external parties? 2.5 marks E Paragraph BEE