Swamp Ltd acquired 90% of the shares of Tortoise Ltd on 1 July 2018 for $236,000.

At this date, the equity of Tortoise Ltd consisted of:

Share capital	$124,000
Asset revaluation surplus	29,000
Retained earnings	79,000

At acquisition date all the identifiable assets and liabilities of Tortoise Ltd were recorded at amounts equal to fair value. Tortoise Ltd had recorded a dividend payable of $9,500, which was paid in August 2018, and goodwill of $4,800.

At 30 June 2019, the equity of Tortoise Ltd consisted of:

Share capital	$124,000
Asset revaluation surplus	39,000
Retained earnings	109,000

During the 201920 year Tortoise Ltd recorded a profit of $19,000.

Required Prepare the consolidated worksheet entries at 30 June 2020 for Swamp Ltd assuming:

At 1 July 2018, the fair value of the non-controlling interest was $24,500 and Swamp Ltd adopts the full goodwill method.

Consolidation worksheet entries at 30 June 2020: 1. Business combination valuation entries,pre acquisition entry, NCI share of equity 01/07/18, NCI share of equity from 01/07/1830/06/19, NCI share of equity 01/07/1930/06/20

Answer needed as soon as possible