Plum Ltd owns all of the shares of Sweet Ltd. In relation to the following intragroup transactions, all parts of which are independent unless specified. Assume an income tax rate of 30%.

1. On 30 June 2023, Plum limited declared a dividend of $20,000. Sweet already recorded the dividend receivable in their accounts.
2. On 1 July 2022, Plum Ltd has on hand inventory worth $96,000, being transferred from Sweet Ltd in June 2022. The inventory had previously cost Sweet Ltd $64,000.
3. On 1 July 2022, Plum Ltd sold an item of plant costing $60,000 to Sweet Ltd for $72 000.
4. Plum Ltd had not charged any depreciation on the plant before the sale. Both entities depreciate assets at 10% p.a. on cost.
5. In April 2023, Plum Ltd sells inventory to Sweet Ltd for $36,000. This inventory had previously cost Plum Ltd $24,000, Half the inventory is sold to Linden Ltd, an external party, for $21,600 on 20 June 2023. The remainder is still unsold at the end of the period.

Required: Prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at 30 June 2023.