9. A group of entities comprised of Ke Limited (parent entity), Geo Limited (subsidiary entity) and Em Limited (subsidiary entity) have the following inventory balances. - Ke Limited $41 000 - Geo Limited $14 000 - Em Limited $12 000 Which of the following amounts is shown as the consolidated inventory balance in the consolidated financial statements? $12 000 $14 000 $26 000 $67 000 a b d