Vida Ltd sold an itern of plant to Cindy Ltd on $1$ July $2023$ for $$3,600.$ The asset had cost Vida Ltd $$4,000$ when purchased on $1$ July $2022.$ When originally acquired the useful life of the plant was assessed at $4$ years with no residual value and this estimate has remained unchanged. Straight$-$line depreciation was used by the group.

Required:

Prepare the consolidation elimination journal entries for intra$-$group sales of plant for the year ending $30$ June $2024.($Narration$5$ are required$).$