$100\%$

Time le

On $1$ January $2022.$ A Ltd acquired@he issued shares in B Ltd$.$ At that date, the inventory of B Ltd had a fair value of S$6$egee more than its

carrying amount. By $30$ June $2022,60\%$ of the inventory was sold to an entity outside of the group. The revaluation surplus on consolidation

adjustment against the inventary account as at $30$ June $2022$ will be:

Answer:

No answer given