Tyron Limited has a 25% interest in Sash Limited and so has significant influence over Sash Limited. Tyron Limited sold inventory to Sash Limited at a profit. At year end, Sash Limited still had inventory on hand amounting to R100,000. Tyron Ltd sold this inventory to Sash Ltd at a profit mark-up of 20% on selling price. Required: 4.1 Prepare the pro forma consolidation journal entries for the above transaction, assuming a tax rate of 30%.