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Beluga Ltd acquired 75% of the issued shares of Whale Ltd on 1 July 2012. During the 2017 financial year, Whale Ltd paid an interim dividend for $50,000 and declared a final dividend for $180,000. The final dividend was paid on 4 August 2017. Beluga Ltd recognises the dividend revenue when the dividends are declared. During the 2017 financial year, Beluga Ltd paid an interim dividend of $60,000 and declared and paid a final dividend of $120,000.
Fill in the blank. DOT NOT include commas and dollar sign ($) in your answer. Present $1,000 as 1000.
Based on the information provided above, the amount of dividend revenue that should be eliminated on consolidation is: ___________$
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