Intragroup trading unrealised loss

In the opposite way that you'd make an adjustment for pups .... unless, of course, it was inventory being sold at below cost and therefore at net realisable value. In that case you wouldn't make any adjustment

Can you please show how the journals would look like?

The likelihood is that it would be inventory being sold at a loss (i.e. below cost) and so there is no adjustment to make so there would be no journal entry, as the loss is realised. Thanks