Please provide Journal entries and follow Singapore Financial Reporting Standards:

On 1 January 20x0, Aspen Ltd acquired 60% of the shares of Birch Ltd, when the fair value of Birch Ltd's identifiable net assets was equal to book value represented by share capital of $300,000 (comprising 300,000 shares) and retained profit of $300,000, except for an unrecognised brand that had a fair value of $100,000. On 1 January 201, Birch Ltd acquired 70% of the shares of Cedar Ltd, when the fair value of Cedar Ltd's identifiable net assets was equal to book value represented by share capital of $160,000 (comprising 160,000 shares) and retained profit of $200,000. On 1 January 203, Aspen Ltd sold machinery to Birch Ltd at an invoice price of $70,000. The machinery had an original cost of $50,000, accumulated depreciation of 30,000 , and a remaining useful life of 4 years as at 1 January 203. During 20x3, Birch Ltd sold $240,000 of inventory to Aspen Ltd for $300,000. As at 31 December 203,40% of the inventory remained unsold in the warehouse of Aspen Ltd and were sold to external parties only during 204. The three companies present annual financial statements with 31 December year-ends and adopt the Singapore Financial Reporting Standards (International) (SFRS(I)). All the relevant SFRS(I) that were issued by the Accounting Standards Council as at 1 January 2023 are assumed to have been effective on 1 January 20x0. The group policies were to measure inventory using the first-in-first-out method, measure property, plant, and equipment at cost, and measure non-controlling interest at the acquisition date based on the proportionate share of the acquisition-date fair value of the identifiable net assets of the subsidiaries acquired. All dividends are declared out of profit for the year and are duly paid and received. Ignore the deferred tax effects, if any, arising from consolidation. Assume that a direct shareholding interest of more than 50% gives rise to control, and a direct shareholding interest of 20% or more but less than 50% gives rise to significant influence