Dipendra Ltd owns all the shares capital of Kiran Ltd. On 1 September 2021, Dipendra Ltd sold inventory to Kiran Ltd $21,800. Dipendra Ltd originally purchased the inventory for $15,260. 50% of the inventory in Kiran Ltd was sold outside the group by 31 December 2021 (financial year end). The tax rate is 30%. Record the consolidation elimination entries for the intragroup sale of inventory Dr Sales [Choose] Cr Cost of Sales [Choose ] Cr Inventory [Choose] Dr Deferred Tax Liability [Choose] 4