prepare the consolidation worksheet adjusting entries for preparation of the consolidated financial statements as at 30 June 2019 AND 30 JUNE 2020. (d) Platypus Ltd issued 1000 10% debentures of $100 at nominal value on 1 October 2018. Wallaby Ltd acquired 300 of these. Interest is payable half-yearly on 31 March and 30 September. Accruals have been recognised in the legal entities’ accounts. SHOW LEGAL ENTITY INDIVIDUAL BOOK AND WORKING FIGURE.

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