On 1/1/2019, Company Pacquired 95% of S company and uses the cost method. Retained earnings Balance for Scompany on 1/1/2019 was 62000 JD and on 1/1/2020 was 90000 JD. The reciprocal entry on 31/12/2020 is a. Dr. Investment 26600 Cr. RE-PO 26600 b. Dr. RE-P 26600 Cr. Investment O 26600 c. Dr. RE-P 28000 Cr. Investment O 28000 d. Dr. Investment 28000 Cr. REPO 28000