Yadra Ltd owns all of the share capital of Viti 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 2016. Assume an income tax rate of 30%.

1. On 25 June 2016, Yadra Ltd declared a dividend of $8000. On the same day, Viti Ltd declared a $4000 dividend.