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Senior Ltd owns 100% of the issued shares of Junior Lid. The following financial position of Senior Itd and its subsidiary Junior Itd have been extracted at 30 June 2016: Senior Ltd Junior Ltd ($ million) ($ million) Shareholders' equity Retained earnings 152.8 115.78 Share capital 164.06 93.75 Current liabilities Accounts payable 21.7 Tax payable 37.5 11.72 Non-current liabilities Loans 88.5 54.38 442.86 297.33 Current assets Accounts receivable 27.84 29.2 Inventory 43.02 13.59 Non-current assets Land and buildings 74.5 152.8 Plant at cost 150 166.78 Accumulated depreciation (40) (65.04) Investment in Junior Ltd 187.5 442.86 297.33 On 1 July 2015, Senior Ltd sold an item of plant to Junior Ltd for 1.35 million. This plant carrying value in Senior Ltd's accounts was $1.0125 million (cost $1.6875 million and accumulated depreciation $0.675 million). The remaining useful life of the plant is assessed as 12 years and the tax rate is 33%. Required: for the above sale. Provide the consolidation journal entries for 30 June 2016 and 30 June 2017 to adjust 5