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Melissa Lid owns all of the share capital of Rebecca Ltd. The income tax rate is 30% The following transactions took place during the periods ended 30 June 2020. Required: In relation to the following intragroup transactions, prepare adjusting journal entries for the consolidation worksheet on 30 June 2020. (a) Melissa Lid sells inventories to Rebecca Led for $67500 in cash. These inventories had previously cost Melissa Lid $54000, and remain unsold by Rebecca Lid at the end of the period. (2.5 marks)