company s is a whally owned subsidiary of entity H. during the 20x7 fianancial year h sold goods to its subsidairy ,s , for a sale price of R 1 000 000 which equalled a 25 % mark up on the original cost of goods as of 31 december 20x7 the end of the groups financial year half of these goods remained unsold as inventory in the books of the subsidiary s. based on this information identify which of the following adjustments are going to be required when prepairing the groups x7 consolidate financial statement:

- dr consolidate retained income R 100 000 cr consolidate inventory 100 000

-dr consolidate retained income 125 000 cr consolidate inventory 125 000

- conslidate inventory 100 000 cr retained income 100 000

-consolidate inventory 125 000 cr retained income 125 000