MUKURUVA TATENDA N (22760521) 292:1419/40 Single Choice (2.5score) 19.For Control Furniture Co., LIFO reserve in Year 2006$91 million LIFO reserve in Year 2005 $82 million Tax Rate is 35% To restate Year 2006 LIFO inventories to a FIFO basis, we use the following analytical entry: A Debit:Inventories 91 Credit:Deferred Tax Payable 31.85 Retained Earnings 59.15 B Debit:Inventories 91 Credit:Deferred Tax Payable 35.65 Retained Earnings 55.35 Debit:Inventories 91 Credit:Deferred Tax Payable 38.96 Retained Earnings 52.04 Previous