$($T$2)$ On $1$ March $2020,$ Son Ltd sold inventory costing $$120,000$ to Parent Ltd for $$100,000.$ On $1$ October $2020,$ Parent Ltd sold half of these inventory items back to Son Ltd for $$60,000.$ Of the remaining inventory kept by Parent Ltd$,$ half was sold in March $2021$ to Dingo Ltd at a profit of $$10,000.$

Prepare the consolidation worksheet adjustment entries at $30$ June $2021$ for the intragroup transaction labelled as $($T$2).$ Make sure you account for the tax effect, such as DTA and Income Tax Expense.