On 1 January 2022, Cowboys Ltd acquired all the issued shares in Magpies Ltd. At that date, the inventory of Magpies Ltd had a fair value of $20 000 more than its carrying amount. By 30 June 2022, 75% of the inventory was sold to an entity outside of the group. The revaluation adjustment on consolidation for inventories as at 30 June 2023 will be: ?

The correct answer should include a debit to cost of sales of $5000 , but I have some questions. I think the entry will be: debit inventory,credit, RSC, and DTL. because I think the 75% inventory is not sold in the same financial year with required date, so the 75% is irrelevant in this case we just need to adjust the rest 25% inventory. I think if there is a debit to cost of sales, there are two requirements. The first said that the required date is not the same day with the acquisition date, and the second is that the question must give a clear statement that the inventory has been sold in the current financial year. But 75% and 25% cannot meet both requirements, so where can I get a debit to cost of sales? Please give specific journal entry and explanation.