10 Pink Co acquired 80% of Scarlett's Coordinary share capital on 1 January 20x2. As at 31 December 20K2, extracts from their individual statements of financial position showed: Pink Co (5) Scarlett Co (5) Current assets: Receivables 50,000 30,000 Current liabilities: Payables 70,000 42,000 As a result of trading during the year, Pink Co's receivables balance included an amount due from Scarlett of 54,600. What should be shown as the consolidated figure for receivables and payables? Pink Co Scarlett Co a. 80,000 112,000 5) 75,400 112,000 c. 74,000 103,600 d. 75,400 107 400