please explain where do those numbers come from and show the formulas

AQ3 Unrealised profits in property, plant and equipment (Section 4.5) Zeds Ltd is the parent entity of Ded Ltd. Assume the company tax rate is 30% and that both companies use the straight-line method of depreciation. The following intragroup transactions are relevant to the consolidation for the year ended 30 June 20X2: Required: a) Prepare the consolidation adjusting journals for Zeds Ltd Group at 30 June 20X2 that are necessary in respect of these intragroup transactions and balances; and b) Prepare the consolidation journal entries for Zeds Ltd Group at 30 June 20X3 for transaction (2) 1. Zeds Ltd transferred plant to Ded Ltd on 1 July 20X1. The proceeds of sale were $900,000. At the date of transfer, the plant had a carrying amount to Zeds Ltd of $600,000 (cost of $1,000,000 and accumulated depreciation of $400,000) and a remaining useful life of five years Cost of Plant Accum Depn Carrying Amount Dep Exp Accum. Dep 400,000 400,000 Consolidation Journal entries at 30/6/X2 Grou Ded Ltd Adjustment 1,000,000 900,000 100,000 1/7/1 For X2 year 120,000 180,000 60,000) 30/6/X2 520,000 180,000 340,000 30/6/X2 480,000 720,000 240,000 Ref Account Debit Credit $ 400,000 Plant at cost Accumulated depreciation- plant Gain on sale of plant Plant at cost (Elimination of the intra-entity profit from the transfer of the plant and adjustment to restore cost and accumulated depreciation to the economic entity at the date of the transfer 400,000 300,000 300,000 90,000 DTA Income tax expense 90,000