A subsidiary entity sold inventory to a parent entity for $30 000. The inventory had previously cost the subsidiary entity $24 000. By reporting date, the parent entity had sold 75% of the inventory to a party outside the group. The company tax rate is 30%. The adjustment entry in the consolidation worksheet at reporting date is: a. Sales revenue Dr 30 000 Cost of sales Cr 24 000 Inventory Cr 6 000 Deferred tax asset Dr 1 800 Income tax expense Cr 1 800 b. Sales revenue Dr 30 000 Cost of sales Cr 28 500 Inventory Cr 1 500 Deferred tax asset Dr 450 Income tax expense Cr 450 c. Sales revenue Dr 22 500