The subsidiary sold inventories costing $$16000$ to the parent for $$29000.$ By $30$ June $2020,$ one$-$third of these were sold to ABC Ltd for $$13000$ and one$-$third to DEF Ltd for $$11500$; the rest are still on hand with the parent. ABC Ltd and DEF Ltd are external entities. Assume an income tax rate of $30\%.$ Prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at $30$ June $2020.$

Note: Enter your answers correct to the nearest dollar.