425 279 g 30 674 670 b e 670 200 0 200 450 968 80 a 1,199 1,340 1,729 2,308 Inventories Investment in Green Ltd Loan to Leafy Ltd Land Buildings Accumulated depreciation Plant and equipment Accumulated depreciation Goodwill (net) Deferred tax asset (475) (525) (1,000) 1025 690 10 1,725 (275) (290) 1 45 89 27 70 24 13.5 (590) 65 73.5 b/c g/l 35 25 4,352 2,076 5,581.50 111 292 110 87 50 45 45 45 h k 198 297 110 Total assets Less liabilities Current taxes payable Accounts payable Dividend payable Loan from Green Ltd Mortgage loan Deferred tax liabilities Net assets 200 e 200 1,355 1,100 2,455 a 90 2,194 28 766 24 1,842.50 142 2,379.50 1,842.50 What does the total, $1,842.50, on the consolidation worksheet represent? O a. The total of all intragroup dividend amounts. O b. The addition of all Dr/Cr consolidation journal entry amounts. O c. The total of all elimination journal entry amounts. . Od. The subtraction of all consolidation journal entry amounts