Xero Ltd owns all of the shares of MYOB Ltd. In relation to the following intragroup transactions, all parts of which are independent unless specified, prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at 30 June 2019. Assume an income tax rate of 30%. A. Xero Ltd sold inventory to MYOB Ltd on 1 September 2018 for $46,000. This inventory had cost Xero Ltd $28,000. One-third of the inventory was sold by MYOB Ltd to SAP Ltd for $18,000. (5 Marks) B. Xero Ltd, in January 2018, sold inventory for $28,000. This inventory had been sold to it by MYOB Ltd in the previous year. It had originally cost MYOB Ltd $14,800, and was sold to Xero Ltd for $19,600. (3 Marks) C. During June 2018, MYOB Ltd declared a $8,500 dividend. The dividend was paid in August 2019. During January 2018 Xero Ltd Paid a dividend of $10,000 (6 Marks) D. On 1 July 2018, Xero Ltd rented out a spare warehouse to be used jointly by MYOB Ltd and CPA Ltd with each company paying half the agreed rent to Xero Ltd. The rent paid to Xero Ltd in the 201819. year was $4800. (2 Marks) E. Xero Ltd sold a warehouse to MYOB Ltd for $180,000. This had originally cost Xero Ltd $153,000. The transaction took place on 1 January 2018. MYOB Ltd charges depreciation at 5% p.a. on a straight-line basis. (9 Marks)