A group of entities comprised of Mark Limited (parent entity), Roger Limited (subsidiary entity) and Graham Limited (subsidiary entity) have the following inventories balances. Mark Limited Roger Limited $70 000 $32.000 Graham Limited $58 000 Which of the following amounts is shown as the consolidated inventories balance in the consolidated financial statements? a. $90 000. b. $160 000. C. $20 000. d. $70 000