subsequent financial year. There were no other intro-group transactions between Cassie and Cotter for year ended 30 June 2023. Cassie incurred the following transactions with Cotter for year ended 30 June 2024: . Cassie made sales of inventory to Cotter of $60,000, while Cotter sold $50,000 of inventory to Cassie. . Closing inventories on 30 June 2024 included the following amounts: Cassie $25,000 (bought from Cotter) and Cotter $30,000 (bought from Cassie). . Cotter has several long-term loans, including a five-year loan for $45,000 from Cassie. This intra-group loan was effective from 1 July 2023. Interest rate was 3.5% per annum. During the year ending 30 June 2024, Cotter paid $1000 interest on this loan. . Cassie provided management consultation to Cotter and this was the first time that Cassie provided such service to Cotter. At the end of 2024, Cotter paid $3,000 for these services and has a balance of $1,000 payable at year end. You were requested to prepare the followings: I. acquisition analysis and adjustment/elimination journal entries for consolidation at acquisition, 1 July 2019. II. adjustment/elimination journal entries for consolidation as at 30 June 2023. III. adjustment/elimination journal entries for consolidation as at 30 June 2024