hi these are my questions, hopefully it can be answers in 10 minutes as i am in the quiz now thankyou

Question 13 During the consolidation process, it may be necessary to make the following adjustments to the individual statements: O a. business combination valuation entries. O b. pre-acquisition entries. business combination valuation entries and pre-acquisition entries in the individual journals of the parent and the subsidiaries. d business combination valuation entries and pre-acquisition entries in the consolidation worksheet.During the year ended 30 June 2017, a subsidiary entity sold inventories to a parent entity for $30 000. The inventories had previously cost the subsidiary entity $24 0 entity had sold 75% of the inventories to a party outside the group. The company tax rate is 30%. The adjustment entry in the consolidation worksheet at 30 June 2018 Sales revenue Dr 30 000 Cost of sales Cr 28 500 1 500 a. Inventories Cr Deferred tax asset Dr 450 Income tax expense Cr 450 Retained earnings Dr 1 400 O b. Income tax expense Dr 600 Cost of sales Cr 2 000 Retained earnings Dr 1 050 O c. Income tax expense Dr 450 Cost of sales Cr 1 500 Retained earnings Dr 1 500 Inventories Cr 1 500 O d. Deferred tax asset Dr 450 Retained earnings Cr 450