- The partial goodwill method is used. Impairment of consolidation goodwill was assessed to be $8000 in FY20X3. Required: a) Prepare all the necessary consolidation journal entries at 31 December 203. insufficient in the template or encounter a table formatting issue, write your journal entries below the template and ensure labeling DR b) Which entity made the gain in the intragroup inventory sales transaction? Do you need to deduct the gain from Santos' equity before calculating the NCI share of its equity? c) Which entity made the gain in the intragroup vehicle sales transaction? Do you need to deduct the gain from Santos' equity before calculating the NCI share of its equity? d) Calculate the NCl allocation for the following equity items of Santos for the year ended 31 December 203. Show workings. - The partial goodwill method is used. Impairment of consolidation goodwill was assessed to be $8000 in FY20X3. Required: a) Prepare all the necessary consolidation journal entries at 31 December 203. insufficient in the template or encounter a table formatting issue, write your journal entries below the template and ensure labeling DR b) Which entity made the gain in the intragroup inventory sales transaction? Do you need to deduct the gain from Santos' equity before calculating the NCI share of its equity? c) Which entity made the gain in the intragroup vehicle sales transaction? Do you need to deduct the gain from Santos' equity before calculating the NCI share of its equity? d) Calculate the NCl allocation for the following equity items of Santos for the year ended 31 December 203. Show workings