Sunil Ltd acquired 100% of the share capital of Bigyan Ltd on 1 July 2015. On 1 July 2020 Bigyan Ltd sold plant to Sunil Ltd for $229,000 (original cost on 1 July 2017 was $191,100 and the carrying amount when sold was $133,770). There has been no change in the original expected life of 10 years. Consolidation entries are for the period ending 30 June 2021. Corporate tax rate is 30%. Record the Journal entries on consolidation to eliminate the above intragroup sale (don't forget to make the tax adjustments)