Please fix consolidated entries so they balance.

Big Ltd Small Ltd Consolidated Entries Group Ref Dr Cr Ref 2 3 4 6 Sales 6 less Cost of Goods Sold 7 $3,859,500 $1,944,600 $2,315,700 $1,263,900 $5,804,100 $3,579,600 3 $192,900 $154,300 $402,300 $97,200 $64,980 $55,520 $290,100 $219,280 $457,820 0 Depreciation expenses 1 Interest expenses 2 Other expenses 3 Other Income 5 plus Interest revenue Dividend revenue $97,400 $211,000 $0 $0 $97,400 $211,000 less Income tax expense $330,800 $138,900 $469,700 Net Profit Retained earnings (01/07/2020) $771,900 $324,100 $1,157,700 $339,100 $1,496,800 Available for appropriation $1,929,600 $663,200 $2,592,800 1 $753,700 $1,899,400 $4,221,000 $512,600 $0 $6,633,000 $361,000 $422,100 $391,900 $634,000 $1,809,000 32 Final dividend declared $301,500 $120,600 33 Retained earnings (30/06/2021) $1,447,200 $452,200 34 35 Share Capital $3,135,600 $1,085,400 36 Plant Replacement Reserve $241,200 $271,400 37 BCVR/ Revaluation Reserve $0 SO 38 Total Owner's Equity $4,824,000 $1,809,000 39 40 Loan payable (due 30/06/2023) $0 $361,000 41 Dividend payable $301,500 $120,600 42 Deferred Tax Liability $361,800 $30,100 43 Other liabilities $542,700 $91,300 44 Total Liabilities $1,206,000 $603,000 45 46 Total Liabilities & Owner's Equity $6,030,000 $2,412,000 47 48 Assets 49 Dividend receivables $120,600 $0 50 Inventory $844,200 $144,700 51 Property, Plant & Equipment $1,628,100 $964,800 52 Accumulated depreciation -$651,300 -$193,000 53 Land $1,025,100 $964,800 54 Investment in Small Ltd $2,412,000 $0 55 Loan receivable $361,000 $0 56 Goodwill $0 $0 57 Accumulated Impairment Loss $0 $0 58 Deferred Tax Asset $0 $0 $8,442,000 $120,600 $988,900 $2,592,900 $844,300 $1,989,900 $2,412,000 $361,000 $0 $0 $0 59 60 Other assets $290,300 $530,700 Background Information Consolidated Journal Entries $821,000 Consolidated Worksheet Consolidated Income 38 Tax Asset $0 $0 $0 59 60 Other assets 61 Total Assets $290,300 $530,700 $6,030,000 $2,412,000 $821,000 $8,442,000 $22,744,800 62 $37,397,400 63