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Question two: use the information provided in question one alongside the provided information below, to record the journal entries for the given years. Profit and dividends for the year ended 30th of June 2013 to 2017 were as follows: Year Profit/( loss) $ Dividends $ OCI Transfer to general reserves 2016 (300000) 40000 14000 5000 2017 (80000) 20000 4000 5000 2018 110000 10000 9000 0 2019 300000 50000 24000 0 Retained earnings were as follows: Year Beginning 1/7/2015 Ending 30/6/2016 2016 161000 (184000) 2017 (184000) (289000) 2018 (289000) (189000) 2019 (189000) 61000 Other information 1- In September, 2016, Liverpool Lid sold inventory to Alma Lid with a profit before tax of $ 20000. One-third of this inventory was sold by Alma Lid at Augest, 2017, and the rest was sold at September, 2018. 2- In February 2018, Alma Ltd sold inventory to Liverpool Ltd with a profit After tax of $14000. Only half of this inventory was sold by Liverpool Lid to external party during June, 2018. The rest were sold during 2019. 3- In September 2018, Liverpool Lid sold inventory to Alma Lid for $ 20000, it was cost Liverpool Lid $ 5000. this inventory remained unsold at 30 June 2019. 4- On 1 July, 2017, Alma Ltd sold an item of Machinery to Liverpool Ltd with a profit before tax of $30000 This item had a future 10 years life. The machinery was sold to external party at the 30th of March,2019.During 2017, the Liverpool started to use double declining balance method to depreciate its PPE. Required Prepare journal entries in the records of Sarah Lid for each of the years ended 30 June 2016 to 2019 in relation to its investment in the associate/joint venture, Madison Ltd. (Assume Liverpool prepare consolidated financial statements.)