OCW acquired 75% of the ordinary shares of AJR many years ago. During the year ended 31 December 20X7, OCW sells goods for resale to AJR at a small profit. All the goods remain in inventories at the year end. Which three of these outcomes will the adjustment for the provision for unrealised profit have on OCW's consolidated statement of financial position for the year ended 31 December 20X7? Solution A.Reduces inventories. B.Reduces group retained earnings. C.Reduces non-controlling interests. D.Does not affect group retained earnings. E.Does not affect non-controlling interests