Sun Ltd acquired on 1 July 2011  a AA% voting interest (and significant interest)  in Sea Ltd for $BBB cash. There cord edidentifiable net assets and assumed liabilities of Sea Ltd as at the date of acquisition were represented by the following equity items:

Issued capital
1,000,000
Retained earnings
500,000
General reserve
100,000
Total equity
1,600,000

Due diligence work in relation to the acquisition found that the fair value of the identifiable assets and liabilities assumed of Sea Ltd were almost equal to their carrying amount, except for a plant that was $CCC undervalued. The plant had a D years' useful life from the date of acquisition.

Additional information:

i) During the year ended 30 June 2012, Sea Ltd reported an operating profit before tax of $DDD and paid a dividend of $EEE. In the year ended 30 June 2012, Sea Ltd revalued its land by $FFF in its financial statements only.

ii) During the year ended 30 June 2013, Sea Ltd reported operating profit of $GGG after tax and paid a dividend of $HHH. During the year, Sun Ltd. sold inventory to Sea Ltd. The inventory cost Sun $JJJ and was sold to Sea Ltd for $KKK; BB% of this inventory is still on hand in Sea Ltd's closing inventory at 30 June 2012.

iii) During the year ended 30 June 2014, Sea Ltd reported a loss after income tax of $MMM. Besides, Sun Ltd sold a plant to Sea Ltd on 1 July 2013 at which time the plant had E more years of useful life. The plant had a carrying amount of $NNN and was sold to Sea Ltd for $OOO.

Required:

Prepare the required equity journal entries at

i) 30 June 2012
ii) 30 June 2013
iii) 30 June 2014