Zhang Ltd is the wholly owned subsidiary of Lang Ltd. The following transactions occur between the two entities during the financial year ending 31 January 2021: a) In 2020, Zhang Ltd sold Lang Ltd goods, which cost $40,000 for $60,000. At 31 January 2021, Lang Ltd. had not sold 40% of these goods. (3 marks) b) In 2019, Lang Ltd sold Zhang Ltd goods, which cost $35,000 for $50,000. At 31 January 2021, Zhang Ltd. had not sold 20% of these goods. (3 marks) Required: Assuming a tax rate of 30%, provide consolidation adjustment entries for the above inter-entity transactions to enable preparation of the consolidated report for the year ending 31 January 2021.