On 1 January 2020, Great Ltd acquired 100% of the ordinary voting shares of Good Ltd, establishing Great Ltd Group. The corporate income tax rate is 30%, and the fiscal year end is 31 December each year. On 20 December 2020, Good paid $10,000 dividends to its shareholders. The consolidation worksheet entries for the year to 31 December 2021 for the intragroup dividends are: DR. Dividend payable CR. Dividend paid $10,000 $10,000 DR. Dividend paid $10,000 CR. Retained earnings $10,000 DR. Dividend revenue CR. Dividend paid $10,000 $10,000 DR. Dividend revenue $10,000 CR. Dividend paid $10,000 DR. Deferred tax asset $3,000 CR. Income tax expense $3,000 No entries are required.