Acquisition question

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On 1 July 2018, A Ltd acquired all of the issued shares (cum div.) of B Ltd. At this date, the equity of B Ltd consisted of: share capital $120,000; general reserve $24,000; retained earnings $16,000. At 1 July 2018, one of the liabilities of B Ltd was a dividend payable of $10,000. This was paid on 1 September 2018. One of the assets recorded by B Ltd was goodwill of $5,000. At 1 July 2018, all the identifiable assets and liabilities of B Ltd were recorded at amounts equal to their fair values except for:

Carrying amount; Fair value
Plant (cost $100,000): $80,000; $88,000
Land: 60,000; 80,000
Inventories: 40,000; 52,000

In relation to these assets:
1. The plant had an expected useful life of 4 years.
2. At 1 July 2018, subsequent to the acquisition of shares by A Ltd, B Ltd adopts the fair value basis of measurement for land. The land on hand at 1 July 2018 was sold by B Ltd on 8 February 2020. On sale any related asset revaluation surplus is transferred to retained earnings.
3. The inventory was all sold by 30 June 2019.

Additional information
1. In June 2019, B Ltd transferred $8,000 from the general reserve existing at 1 July 2018 to retained earnings. There were no other transfers relating to the general reserve in 2018–19.
2. At 30 June 2019, B Ltd recognised gains on revaluation of land of $6,000 in other comprehensive income for the period.
3. In June 2019, B Ltd sold inventory to A Ltd for $7000. This had originally cost B Ltd $5,000. 20% of this inventory remained unsold by A Ltd at 30 June 2019.
4. During the 2019–20 period, B Ltd inventory to A Ltd for $120,000. At 30 June 2020, A Ltd holds inventory sold to it by B Ltd for $20,000 which had cost B Ltd $15,000.
5. On 1 January 2019, B Ltd sold an item of inventory to A Ltd at a before tax profit of $5,000. This asset was classified as plant by A Ltd and depreciated over a 5-year period.
6. The tax rate is 30%.
7. Financial information provided by the companies at 30 June 2020 was as follows:

A Ltd; B Ltd
Sales revenue:
910,000; 624,000

Other revenue:
60,000; 65,600

Total revenue:
970,000; 689,600

Cost of sales:
625,000; 464,000

Other expense:
225,000; 129,600

Total expense:
850,000; 593,600

Profit before tax:
120,000; 96,000

Tax expense:
30,000; 32,000

Profit for the period:
90,000; 64,000

Retained earnings at 1 July 2019:
100,000; 48,000

Transfer from asset revaluation surplus:
0; 14,000

Transfer to general reserve:
0; 12,000

Dividend paid:
20,000; 12,000

Dividend declared:
30,000; 16,000

Retained earnings at 30 June 2020:
140,000; 86,000

Share capital:
400,000; 120,000

General reserve:
0; 28,000

Asset revaluation surplus:
0; 10,000

Total equity:
540,000; 244,000

Provisions:
40,000; 30,000

Payables:
30,000; 40,000

Deferred tax liabilities:
12,000; 15,000

Non current liabilities:
78,000; 75,000

Total liabilities:
160,000; 160,000

Total equity and liabilities:
700,000; 404,000

Shares in B Ltd:
153,400; 0

Plant:
800,000; 320,000

Accumulated depreciation-plant:
-544,000; -120,000

Land:
60,000; 90,000

Intangibles:
75,000; 60,000

Deferred tax assets:
15,000; 8,000

Cash:
20,000; 5,000

Receivables:
40,600; 6,000

Inventories:
66,000; 30,000

Goodwill:
14,000; 5,000

Total assets:
700,000; 404000

Prepare the consolidation worksheet journal entries for the preparation of consolidated financial statements by A Ltd at 30 June 2020.