Woolly acquired Jumper.

In April 2016, Woolly Ltd sold inventory to Jumper Ltd for $24,000. The inventory had previously cost Woolly Ltd $18,000. By 30 June 2016, three-quarters of this inventory had been sold to Scarf Ltd for $22,000. The remainder of the inventory was sold to Fluffy Jacket Ltd in August 2016 for $7,500. Prepare the consolidation worksheet entries at 30 June 2017. Do Intragroup transaction adjustment entries.