Provide basic journal entry or entries (without amount) as required for below independent intragroup transactions. You should say which account/s should be debited and or credited in the consolidated worksheet. 1. There has been an intragroup sale of inventory within a reporting period, and not all of the related inventory has been sold to external parties. 2. Goodwill has been acquired in a previous period, what consolidation journal entries would be used in the a) current period to account for prior period, and b) current period, impairments of goodwill