During $2023,$ Cyclone Ltd acquired all of the issued shares of Champion Ltd$.$ At the beginning of $2024,$ the opening inventory of Cyclone Ltd included unrealised profit of $$1000$ in inventory transferred from Champion during the prior financial year. All of this inventory was sold by Cyclone to parties external to the group. The economic entity uses the perpetual system in accounting for inventory. The consolidation adjustment entry to eliminate this unrealised profit in $2024($ignoring tax$)$ will be:Question $2$ Answera.Dr$.$ Retained earnings $1000$Cr$.$ Cost of sales $1000$b$.$Dr$.$ Cost of sales $1000$Cr$.$ Retained earnings $1000$c$.$Dr$.$ Retained earnings $1000$Cr$.$ Purchases $1000$d$.$Dr$.$ Opening inventory $1000$Cr$.$ Purchases $1000$e$.$Dr$.$ Opening inventory $1000$Cr$.$ Closing inventory $1000$