where does this numbers come from, please give the working based from the entries that is given in the pic: Namerik Ltd owns all the share capital of Weerona Ltd$.$ The income tax rate is $30\%.$ The

following transactions took place during the periods ended $30$ June $2023$ or $30$ June $2024.$

$($a$)$ On $1$ May $2023,$ Namerik Ltd sold inventories to Weerona Ltd for $$8000$ on credit,

recording a profit of $$1200.$ Half of the inventories were unsold by Weerona Ltd at

$30$ June $2023$ and none at $30$ June $2024.$ Weerona Ltd paid $60\%$ of the amount owed

on $15$ June $2023$ and the rest on $1$ July $2023.$

$($b$)$ On $10$ June $2023,$ Weerona Ltd sold inventories to Namerik Ltd for $$15000$ in cash.

The inventories had previously cost Weerona Ltd $$13000.$ Half of these inventories

were unsold by Namerik Ltd at $30$ June $2023$ and $20\%$ at $30$ June $2024.$

$($c$)$ On $1$ January $2024,$ Weerona Ltd sold inventories costing $$7000$ to Namerik Ltd at a

transfer price of $$8500,$ paid in cash. The entire inventories were sold by Namerik

Ltd to external entities by $30$ June $2024.$

Required

Prepare adjusting journal entries for the consolidation worksheet at $30$ June $2023$

and $30$ June $2024$ in relation to the intragroup transaction.