2 2 points During the current period, a subsidiary entity sold inventories to its parent entity at a loss of $5 000. The goods had originally cost the subsidiary $25 000. All the inventories were still on hand at the end of the year. The tax rate is 30%. Required Please complete the following worksheet entries required for the preparation of the consolidated financial statements in relation to the above intra- group transaction at the end of the current financial year. You need to pick, drag and drop the correct answers into the appropriate category from the "possible answers" below. DR CR No Answers Chosen No Answers Chosen Possible answers Sales revenue 20 000 COGS 20 000 COGS 25 000 ITE 1 500 DTL 1 500 DTA 1500 Sales revenue 25 000 Inventory 20 000 Loss on sale of inventory 5 000 Inventory 5 000