Margaret Company made an advance of $30 000 to its subsidiary, Jack Limited. Margaret Company charges interest of $5 000 on this advance. The consolidation adjustment to eliminate the advance is: I DR Interest revenue $35 000 CR Interest expense $35 000 II. DR Advance from Margaret Co. $30 000 CR Advance to Jack Ltd $30 000 Interest expense III. DR CR $35 000 $35 000 Interest revenue Advance to Jack Ltd IV. DR CR $30 000 $30 000 Advance from Margaret Co. O I. O II. O III. O IV