Can company purchased in $1/1\frac{?}{2023}80\%$ of SAN outstanding shares by issuing $500,000$ shares at par value $5$$$,$ and was traded at the market $8$$$.$ During the year $2023$ SAN company sold goods cost $250,000$ for $300,000$ to Can company which sold all goods except $60,000$$ at its cost. Ending inventory for Can in $31/12/2023480,000$ and $230,000$ for SAN, consolidated inventory in $31/12/2023$:

A$.700,000$

B$.650,000$

C$.660,000$

D$.710,000$

Sammer and Moneer are partners having capital balances of $100,000$ and $120,000$ respectively, they admit Tala to a one third interest in the partnership capital and profits for investment $130,000,$ if good method is used in recording tala admission to the partnership:

A$.$ tala capital will be $170,000$

B$.$ good will be recorded to sameer $$20,000$

C$.$ moneer capital will be $130,000$

D$.$ sameer capital will be $110,000$