A subsidiary sold inventories to its parent entity in the year ended 30 June 2019 at a profit of $8 000. At 30 June 2019 the parent had not sold the inventories. The company tax rate is 30%. The consolidation worksheet prepared at 30 June 2019 will contain the following adjustment entry for inventories:

Select one:

a.CR Inventories $8000.

b.CR Inventories $2 400.

c.DR Inventories $2 400.

d.DR Inventories $8000.