On 1 January 2012, Cowboys Ltd acquired all the issued shares in Tate Ltd. At that date, the inventory of Tate Ltd had a fair value of $10,000 more than its carrying amount. By 30 June 2013, 75% of the inventory was sold to an entity outside of the group. The net impact of the consolidation adjustment against inventory as at 30 June 2013 will be: Select one: 0 A. a debit of $7500. 0 B. a credit of $5000. 0 C. a debit of $2500. 0 D. a debit of $5000