blue ltd sold an item of plant to its subsidary orange ltd on 1 jan 2023 for $50000. The asset cost blue ltd $60000 and had a useful of 6 years when acquired on 1 jan 2021. the adjustment necessary on cosolidation in relation to the transfer at at 30 june 2023 will result in a) increase in current year profit b) decrease in current year profit c) decrease in current year profit and non current assets d) increase in current year profit and non current assets