Required: Prepare and show with workings: a) The consolidation journal entries related to the fair value adjustment of machinery as at the date of acquisition of Saline Ltd by Panther Ltd. (5 Marks) b) The consolidation journal entries for the depreciation adjustment resulting from the fair value adjustment of machinery from the date of acquisition up to the year ending 30 June 2024, and the impact of taxation resulting from the revaluation adjustment (4 Marks) c) Consolidation journal entries to eliminate Panther Ltd.'s investment in Saline Ltd to prepare consolidation financial statements for the year ending 30 June 2024. Show detailed workings for each answer in a format that includes a description of each entry. (4 Marks)