Blind Ltd has a subsidiary and also owns 40% of the shares in Curtain Ltd. During the year ended 30 June 20X2 Blind Ltd sold inventory costing $25 000 to Curtain Ltd for $30 000. At 30 June 20X2 all this inventory is still held by Curtain Ltd. The tax rate is 30%. Which of the following represents the adjustment that is made in the consolidation worksheet at 30 June 20X2? Select one: a. DR Share of associate profit 2 000 DR Deferred tax asset 600 CR Investment in Associate 2 000 CR Income tax expense 600 b. DR Share of associate profit 3 500 CR Investment in associate 3 500 c. DR Share of associate profit 1 400 CR Investment in associate 1 400 d. DR Cost of sales 2 000 DR Deferred tax asset 600 CR Inventory 2 000 CR Income tax expense 600v