Hi$,$ I have a question from my practice set for accounting. Please help. The entries and debits$/$credits already input are my own attempts and are not indicative of the actual answer.

A non$-$current asset with a carrying amount of $$2700$ was sold by the parent to its subsidiary for $$700$ on $1$ January $2019.$ The subsidiary intended to use this item as inventory, being a seller of second$-$hand goods. Both entities charged depreciation at the rate of $15\%$ p$.$a$.$ on the diminishing balance on non$-$current assets. The item was still on hand at $30$ June $2019.$ Assume an income tax rate of $30\%.$ Prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at $30$ June $2019.$