Vixen Ltd owns all the share capital of Post Ltd and the income tax rate is 30%.

_ In February 2020, Post Ltd sold inventories to Vixen Ltd for $12 000, at a mark-up of 50% on cost. One-third of this inventory were unsold by Vixen Ltd at 30 June 2020, the rest were sold to external entities.

_ In December 2019, Vixen Ltd paid a $1500 interim dividend.

Required In relation to the above intragroup transactions prepare the appropriate general journal entries for the consolidation worksheet at 30 June 2020.