Fiona Ltd obtained control of Belinda Ltd on 1 January 20X2. The following items may require attention for group data adjustments: Belinda had shipped $50 000 of inventory to Fiona. As at control date, Fiona had not received or recognised this shipment. Fiona had made a $10 000 payment to Belinda for interest payment on an inter-company loan, but as of 1 January 20X2 Belinda had not received the payment. Belinda has an intangible copyright asset which is not recognised by Belinda but has a fair value of $80 000. The question refers to the consolidation worksheet prepared at control date. With regard to the copyright asset, the correct consolidation data adjustment entry is: a. Select one: Dr Copyright $80 000; Cr Fair value reserve $80 000 b. No entry required C. Dr Copyright $80 000; Cr Asset revaluation reserve $80 000 d. None of the given answers is correct