On $1$ July $2016,$ Parent Ltd acquired $80$ percent of shares of Subsidiary Ltd$.$ On $1$ October $2017,$ Parent Ltd sold $$50,000$ of inventory$-$Type A to Subsidary Ltd$,$ but it cost Parent Ltd $$40,000.$ Subsidary Ltd held one$-$half $(50\%)$ of inventory at $30$ June $2018.$ In preparing consolidated financial statements for the year ending $30$ June $2018,$ the consolidated journal entries will have a;$?$

a Debit Sales $$50,000$

b Debit Cost of Sales $$50,000$

c Debit Inventory$-$Type A $$10,000$

d Credit Inventory$-$ Type A $$10,000$