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On 1 January 2021, Alpha Ltd sold inventory to Beta Ltd for $90 000. The original cost of the inventory was $60 000. Beta Ltd treats the inventory in its accounts as a non-current asset. The consolidation entry to eliminate the intragroup sale is:.

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On 1 January 2021, Alpha Ltd sold inventory to Beta Ltd for $90 000. The original cost of the inventory was $60 000. Beta Ltd treats the inventory in its accounts as a non-current asset. The consolidation entry to eliminate the intragroup sale is:

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