Company S is a wholly owned subsidiary of Entity H. During the 20x7 financial year, H sold goods to its subsidiary, S, for a sales price of R1 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 preparing the groups x7 consolidated financial statements. Select one: a. Dr consolidated inventory R125 000 Cr Retained income R125 000 b. Dr consolidated inventory R100 000 Cr Retained income R100 000 c. Dr Consolidated retained income R 125 000 Cr consolidated inventory R125 000 d. Dr Consolidated retained income R 100 000 Cr consolidated inventory R100 000