Darwin sold goods to Dave, its 100% subsidiary, on 1 November 2021 for 33,000. The goods were sold at a mark-up of 25% on cost. At the year end 31 March 2022, 50% of the goods had been sold outside the group by Dave. Which of the following statements reflect the correct treatment for the adjustment to inventory in the consolidated financial statements? O a. Consolidated SFP Reduce inventory 3,300 Consolidated SPL Reduce cost of sales 3,300 O b. Consolidated SFP Reduce inventory 3,300 Consolidated SPL Increase cost of sales 3,300 O c. Consolidated SFP Reduce inventory 6,600 Consolidated SPL Reduce cost of sales 6,600 d. Consolidated SFP Reduce inventory 6,600 Consolidated SPL Increase cost of sales 6,600 O e. Consolidated SFP Reduce inventory 4,125 Consolidated SPL Reduce cost of sales 4,125 O f. Consolidated SFP Reduce inventory 4,125 Consolidated SPL Increase cost of sales 4,125