What are the consolidation adjustment entries required to eliminate intragroup dividend transactions.

Background info:

50% of the service revenue generated by SUB is for maintenance services provided to PARENT.$13,000 of this had not been paid at the end of June

Subs Trial Balance

Cr Service Revenue $313,000 (so $156,000 is an intragroup transaction)

Dr Other Accounts Receivable $35,500

(Sub charges $156,000 to parent of the year $13,000 of which is paid and $143,000 still to be paid from Parent to Sub)

Parent Trial Balance

Dr Other Operating Expenses $225,000

Cr Other Payables $121,550

Question- What manual journal entry is required to Eliminate revenue generated by Sub for services provided to Parent and the amount owing at 30 June