On 1/1/2019, Company Pacquired 95% of S company and uses the cost method. Retained earnings Balance for S company on 1/1/2019 was 61000 JD and on 1/1/2020 was 90000 JD. The reciprocal entry on 31/12/2020 is: Select one: O a. Dr. RE-P 27550 Cr. Investment 27550 O b. Dr. Investment 27550 Cr. RE-P 27550 oc. Dr. RE-P 29000 Cr. Investment 29000 d. Dr. Investment 29000 Cr. RE-P 29000